财政不仅是维系国家运转的经济基础,更是推进国家与公民关系和谐发展的政治基础。而财政民主不仅结合了宪政主义和法治主义,更是统一了政治民主与经济民主的要求,财政民主对实现政府行为法治以及实现和保障公民权利有着重要意义。通过剖析财政民主的内涵、探讨财政民主的制度缺失,试图为新时期财政民主的制度重构探索出一条符合我国历史和现实的路径。 Finance is not only the economic basis for maintaining the country’s operation but also the political basis for promoting the harmonious development of the relations between the state and citizens. Financial democracy not only combines constitutionalism and rule of law, but also unifies the requirements of political democracy and economic democracy. The financial democracy is of great significance to the realization of the rule of law and the realization and protection of citizens’ rights. By analyzing the connotation of fiscal democracy, this paper explores the institutional deficiencies of fiscal democracy and tries to find a path that is in line with the history and reality of our country for the institutional reconstruction of fiscal democracy in the new era.