Budgetting the Brown way

Having looked at the Chancellor's new budget I am convinced that he budgets in a way that is not available to the rest of us. What I think he does is he works out what he wants to spend money on. Many of his pet projects I would question anyway, but let us assume that he comes up with a total amount of spending which needs to be funded. He then looks at how to fund this expenditure and his first stop is borrowings. He has a limit on this which is sort of defined by the EURO criteria which we now seem to quite clearly not be joining (Thank goodness!). He then looks at taxes on companies and then realises he can't do much about those, so he moves onto individual taxpayers and he recalls that there was this promise not to raise those taxes back in 97, so he finally looks at his usual sources of revenue and starts to meet his new obligations from those. Raise tax on fuel, booze and fags. Then look for other avenues. Wouldn't it be nice if we could all sit down and say, "This is what we want to spend next year." Then we go along to our employers and say, "My new salary for the year will have to be raised to x because I have all these spending plans." Somehow I can't see this being accepted, so why do we keep taking this kind of approach fron the Chancellor? He should work, as we have to do, within his means. This means that some 'projects' should bite the dust as they are not economically sensible given our means. Sadly I cannot see this Chancellor taking that view, can you?