The main purpose of this research work is to investigate the problem of government budget implementation in developing countries using Nigeria as a case study. (1986-2006). To analyse this, an econometric method of multiple regression model was adopted, data were collected through the secondary source based on the hypothesis formulated for this study. From the result of the work, i found that anticipated impact of government budget implementation were raising the standard of living, reducing inflation, eliminating unemployment, increasing economic development and growth. The major problems of government budgeting implementation are inflation, implementation of budget and over ambitious planning. Against this background, the researcher feels that government should try to affect straight budget, get implementation and strong disciplinary action against any government that mismanages the national economy.
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