From the perspective of its behavioral functions, a budget can be regarded as a specific managerial instrument grounded in goal-setting theory. In this context, the present study empirically examines how the characteristics of budget goals, centered on goal-setting theory, influence the behavior—that is, budget attitudes—of budget executors who bear direct responsibility for budget implementation. The results showed that all four hypotheses, established regarding the relationships between the four variables derived from goal-setting theory (goal clarity, participation, difficulty, and feedback) and budget executors' attitudes toward budgets, were strongly supported. Furthermore, the overall effect of budget goal characteristics on budget attitudes was also found to be statistically significant. Therefore, goal-setting theory, as established by Locke and others, was strongly supported empirically, and these findings shed light on certain conditions that an efficient budget system should possess for improving organizational performance.