Participating Budget:a New Mode Of Demoncracy Budgeting’s Theory And Practice

With the waking up of the right sence of the taxer and the changing of the obligation of the government,basic government of many regions shch as Haerbin,Wuxi and Wenling etc. launch the act of participatory budgeting since2006. It is a significant part of the constructive of constitutionalism. In this paper, the author will analyse the demoncracy requirement by the origin and purpose of the government power and finance. Deliberative Democracy theory is brought to be the foundation theory of the participatory budgeting,which is thought to be the suplement to the representative system. The author propose adopting the public hearing form during planning and deliberation of budgeting process. Especially, making financial imformation known to the public, selecteing related participants, feedback from the government and the way to protecting offended rightes should be improved.