Under the background of the gradual modernization of the national governance system,the citizen’s supervision is more and more important in the national governance system,and also plays an irreplaceable role,especially in the financial revenue and expenditure of governments at all levels.As a public product or service,modern budget is an important financial activity related to the vital interests of the public,and its development direction should be more democratic and scientific.In reality,budget supervision is often carried out in the form of indirect democracy,such as the people’s Congress,and the supervision effect is mostly a mere formality.In order to strengthen the effect of substantive budget supervision,make the budget decision-making in line with the public interest and realize the public demands,the study of citizens’ budget supervision right in the whole process of budget activities is an extension of citizens’ supervision right in the budget field given by the constitution It enriches the theoretical connotation,improves the enthusiasm of citizens to supervise the budget supervision,makes the budget supervision scientific,democratic and diversified,and reflects the true essence of modern democratic politics.In the process of the research,the full text uses literature research,theoretical analysis,empirical analysis,comparative analysis,and a variety of research methods to cross use.Firstly,it discusses the concepts of budget supervision,public participation budget supervision and citizens’ budget supervision right,focusing on the fact that citizens’ budget supervision right is a constitutional right given by the constitution to supervise budget activities.And from the people’s sovereignty theory,modern democracy theory,public finance theory to elaborate the theoretical basis of this right,summed up the positive significance of the citizen’s budget supervision right;secondly,take Wenling,Zhejiang,Jiaozuo,Henan and other places as an example,this paper analyzes the practice of the citizen’s budget supervision right,and finds out the citizen’s budget supervision right in the constitution,budget law and other normative documents Through the analysis of practice and legislation,this paper summarizes the shortcomings of the realization of citizens’ budget supervision right;at the same time,it elaborates on the excellent practices of public participation supervision in foreign countries,such as the United States,Brazil and so on,and concludes that its legal mechanism is relatively perfect,citizens’ enthusiasm for supervision is high,and citizens’ organizations play a big role Finally,it concludes that the citizens’ budget supervision right should start from three aspects: improving the legal system,broadening the supervision channels,and improving the right relief system,so as to work together and gradually create a realization path with Chinese characteristics based on China’s national conditions.Public participation in budget supervision is not a new topic,but the innovation of this paper is to take the citizen’s budget supervision power as the breakthrough point,and discuss the shortcomings of budget supervision in detail,including the citizen’s direct participation in the supervision power,and also the citizen’s budget supervision power exercised by the national people’s Congress.In the summary of the content of the realization path,the relief of citizens’ budget supervision power does not only stay in the level of judicial relief,but also extends the relief level to the two aspects of power organ relief and administrative relief,especially in the level of power organ relief,it adds the important practical experience of giving play to citizen organizations obtained from abroad,and completes the power organ relief in line with China’s national conditions The construction of relief system. |