The budget arrangement，the use of funds and the performance of major investment projects are the focus of the review of government budgets and final accounts by the people’s congress prescribed by the Budget Law. In view of major problems existing in current government investments，this paper puts forward that it is necessary to further standardize and elaborate the draft plans for government investment projects，to improve the review procedure of government investment projects by the people’s congress，to strengthen the supervision of the project implementation so as to enhance the efficiency of government investments and the use of funds.