权力分享与协商民主：中国参与式预算的制度困境与完善路径
Power Sharing and Consultative Democracy: The Dilemma and Consummation of the Participatory Budget

强化政府受托责任、推动基层民主实现以及弥补政府有限理性的现实需求是参与式预算赖以生存的逻辑起点，参与式预算的实质在于实现预算治理主体的多元化，让民众参与预算决策并分享预算权力。当前我国地方政府关于参与式预算存在制度规范化不足、预算主体资格与能力受限、参与的广度深度有限、参与的形式单一等问题。因此，参与式预算应当从推进预算参与的制度化、建构预算参与的适格主体、扩大公众参与预算的范围以及规范预算参与的程序与方式等方面予以完善，以确保实现预算共同治理目标。
The vital logical basis of participatory budget is the realistic demand for strengthening government accountability, promoting grassroots democracy and making up for the government's limited rationality.The essence of participatory budget is to realize the diversification of budget management subject and let the public participate in budget decision and share budget power.However,the pilot practice of participatory budget conducted by some local government in China still has many problems such as the lack of system standardization,the limit of budget subject’s qualification and ability, the limitation of participating width and depth as well as the uniqueness of participating form.Therefore the future development of China’s participatory budget should focus on improving the institutionalization of participatory budget, training the qualified participating subject,expanding the scope of public participatory budget and regulating the procedure and means of participatory budget.By doing so can we realize the goal of public budget management to the maximum extent.