This study try to present the improvement for the rational budgeting, after reviewing the effectiveness of Top-down Budgeting and of Mid-term Expenditure Framework(MTEF) which have been introduced as part of the government budget reforms since 2007 and the whole process of budget planning including the budget review process in the National Assembly. In order to achieve this objective, author choose the National Sports Promotion Fund(NSPF) as an object of empirical analysis and five years up to 2010 years to 2014 as the period of study. The standards of (effectiveness) comparison are Mid-term plan, expenditure ceiling, budget request, proposed budget, approved budget, etc. And the major targets of comparison are gross expenditure and budget on sports. Through the analysis process, problems were found such as ① indefinite ceiling setting and Top-down budgeting in name only, ② low effectiveness in MTEF, ③ National Assembly's focus on increase in budget review, and ④ high dependence of budget on sports on NSPF, etc. And then, several improvements are proposed: ① reasonable setting of an expenditure ceiling and support for Top-down budgeting, ② ending of the rolling approach to MTEF for the sake of formality and shortening in the rolling period, ③ transparency in budget review process, ④ fiscal sustainability in NSPF, etc. However, this study has several limitations, including the fact that only one case of the NSPF for a specific time period (2010-2014) was analyzed.