A Study On Citizen Participation Procedure Of Public Budget

To expand and strengthen the intensity, effectiveness of public participation and strengthen the protection of the public participation, process is a major innovation of social management pattern in the public budget. It is a vivid example of grassroots democracy, but also my party democratic governance strengthening the Ability of major initiatives, has a strong practical and theoretical value. Especially with eighteen big victory party was held, innovative social management, grassroots democracy and the party’s ability to govern has been attached great importance to the State Council, the more important is the middle of the2014’s "two sessions" in which proposed tax reform carried out, the implementation of the budget "full caliber management", to budget and final accounts of the whole process to be open and more clear to the realization of public participation in the public budget value. Participatory budgeting is a theory and system tries to participation in public budgets, is citizen participation in the budget making process directly, is to determine the allocation of public resources result in budget management mode, the process of innovation in this system greatly improved local governance capacity and performance.Participatory democracy is direct democracy and indirect components will combine the collective democratic decision-making process， it certainly solves the problem of justice on the entity. This means that the public budget， public participation must be appropriate to build a system， the formation of procedural requirements into the system; otherwise in the field of public budgets to achieve justice， undoubtedly it’s certainly no water drainage harming acres farmland.Firstly， the basis of the fit of public budgets and public participation are discussed， and the need to demonstrate the proper introduction of public participation in the public budget. In the Chinese context of public budgets is insufficient public participation under the public budget supplement deputies system. Secondly， in order to establish the theme "Program" foothold， the paper value of the program itself and the value of the selected dimension herein and bearer discussed， the final standard procedures are instrumental in positioning， clear research value. On the one hand， the program has instrumental value can improve the quality of budgetary decisions; on the other hand， the program also has a procedural value， can enhance the acceptability of the budget. While public participation program has a more important value for the public budget， and that is to enhance the legitimacy of public budgets behavior. Thirdly， in order to draw on existing achievements and experience， the paper on public budgets of public participation procedures existing operational mechanisms and modes were studied. Public participation in the budget for improving the scientific and public acceptability of the important ways in our country’s specific situation is not optimistic. For example， Wenling mode， Jiaozuo mode. Those involved in the design of the program budget for the town is only suitable for multi-level involvement; public budget in the form of public participation in program design is more simple，it becomes slight form a single process less flexible; regulatory level Low imperfect situation.To overcome the present characteristics and defects in the program for the public budget of the current stage， we finally have established a sound idea to upgrade to the premise of the specific provisions of the Constitution around the top， public participation in the budget law procedural arrangements， the operational level protection of the right to participate fully improve the system of relief.