Abstract: Citizen participation in the budget is at the initial stage and its scope and effect are limited in China. This situation is harmful to solve the puzzle of the resources scarce and operational inefficiency, also hindering the construction of the people's wellbeing finance system. The paper take the public budget of local government in the U.S. for example, we first outline the origin and development and its meaning of Citizen participation in the budget, then summarize and evaluate the goal of participation of budgeting , mechanism of participation, environment of participation, effect of participation and so on. The paper may helpful to the reform and research of citizen participation budgeting in China.

摘要： 我国公民参与预算的改革实践处于起步阶段, 公民参与预算的范围和效果还受到很大限制. 这不仅不利于解决我国基层政府预算资源紧张和使用低效并存的痼疾，也严重阻滞了民生财政的建设步伐。本文以美国的地方政府预算为例，从公民参与预算的缘起历程和对公民参与预算的理解为起点, 集中对公民参与预算目标、参与机制、参与环境和参与效果评价的预算理论进行较为系统地研究述评, 以期对我国的公民参与预算研究和改革有所裨益.