In order to regulate the behavior of government revenue and expenditure, and to improve the efficiency of fiscal fund allocation and use, China’s new budget law clearly puts forward to strengthen the budget constraint, which will become the future reform direction of local government budget. Texas takes budget rules and institutional arrangements to restrain government behavior, especially in the aspect of budget preparation, such as legality of the budget rules, standardization of budgetary procedure, responsibility of spending departments and relative independence of budget offices, which are of important reference to the construction of China’s local government budget preparation based on rule constraint.