关键词: 全过程人民民主, 财政治理, 参与式预算, 现代预算制度

Abstract: The whole process of people’s democracy adheres to the development concept of putting the people at the center, which is a major innovation in China’s democratic practice in the new era. The participatory budgeting, as an important component of modern budgeting system, is an important practice field for people’s democracy throughout the entire process. Under the concept of people’s democracy throughout the entire process, reconstructing the participatory budgeting is not only an important part of promoting the modernization of the national governance system and governance capacity, but also a dynamic process of constantly adapting to the characteristics of the new era and responding to the needs of reality. The Third Plenary Session of the 20th CPC Central Committee stressed that developing people’s democracy throughout the process is the essential requirement of Chinese path to modernization, and proposed to improve the people’s democratic system throughout the process. The whole process of people’s democracy and the participatory budgeting have a high degree of compatibility in terms of ideological concepts, development goals, reform ideas, and supervision systems. However, promoting participatory budgeting from the aspects of people’s right to budget information, participation, expression, and supervision still faces some challenges. Therefore, it is necessary to establish a full process people’s democratic operation system that integrates responsive democracy, participatory democracy, consultative democracy, and supervisory democracy. By enhancing the transparency of budget information, establishing the concept of putting people first, providing diversified platform carriers, and establishing a systematic correction mechanism, the full process of people’s democracy can be integrated into participatory budgeting. This will achieve the reconstruction of participatory budgeting in terms of budget informed democracy, budget participatory democracy, budget expression democracy, and budget supervision democracy, and promote the improvement of a Chinese style modern budget system that conforms to the full process people’s democracy.

Key words: whole-process people’s democracy, financial governance, participatory budgeting, modern budget system