現今的環境，交通路網的構建深遠的影響經濟發展，其中高速公路的重要性不言而喻。隨著社會發展、經濟發展、民眾休閒旅遊的需求，國內交通運量不斷的提升，為完善交通路網，改善壅塞路段，提供優質永續之運輸服務，高速公路的新建、拓建與改善政府責無旁貸。 不論高速公路的新建、拓建或改善工程，政府皆需編列預算並執行，預算編列也牽動著政府資金的運用，妥適的編列預算，可將政府資金有效的運用在最適當的地方與時機。倘若預算編列的不洽當，甚至可能影響工程品質的好與壞。 本研究標的「國道1號五股至楊梅段拓寬建設計畫」已順利完工通車，有效紓解了國道1號桃園路段的交通流量。現況國道1號新竹路段的交通壅塞，也增加了施作五楊高架延伸至苗栗頭份的可能性。本研究透過文獻回顧、計畫預算編列分析、計畫執行過程探討、預算編列與執行比較分析，並與相關工程案例比較，了解「國道1號五股至楊梅段拓寬建設計畫」預算編列與執行情形，回饋後續類同高速公路新建預算編列供參，以求預算編列更為精進。 ;Nowadays, the construction of the transportation network has a deep impact on the economy. Among them, the importance of the freeway is self-evident. As society progressing, economy developing and recreation increasing, the amount of local traffic continues to grow. To have a good transportation network, to improve the congestion sections and to provide quality and sustainable transportation services, it is the responsibility of the government to build, expand and improve the freeway. Regardless of the new construction, extension or improvement of the freeway, the government needs to budget and implement it. Budgeting also affects the use of government funds. Proper budgeting makes the government funds be used in the most appropriate places and occasions. Budgeting may even affect the quality of the construction. The subject of this study, "National Freeway No.1 widening project from Wugu to Yangmei section " has been completed successfully. It has effectively relieved the traffic flow of National Freeway No.1 Taoyuan section. The traffic congestion at the Hsinchu section of National Freeway No.1 has also increased the possibility of extending the Wu-Yang elevated freeway to Toufen in Miaoli. Through the literature review, planned budget analysis, project implementation discussion, budget preparation/ implementation analysis, and relevant engineering cases comparison, this study tries to understand the budgeting and implementation of the “National Freeway No.1 to the Yangmei Section Extension Planning”. The feedback from the study also provides inputs for the later similar new freeway budgeting cases to make the budgeting more accurate.