Abstract: During the process of public budget reform, the dynamic role of the associations cannot be ignored. The popularity of associations can awaken and nurture the public spirit of the people and consolidate the foundation of the masses for the public budget reform. The non-government nature and affinity of associations have enhanced the enthusiasm and effectiveness of the public participation in the budgeting, and protection of the rights has become the orientation of the budget reform. The specialty and neutrality of associations can oversee and restrain the exercise of power, which would improve the scientificalness and the credibility of the public budget. Therefore, to pay full attention to the active role of associations in the public budget reform will become a breakthrough in the current budget reform.

Key words: associations; public budgets; right competition; power cooperation