中国正处于传统社会向现代社会转型的过程中,另一边作为纳税人的公民意识也在逐渐觉醒,国家与社会利益关系的变化也考验着政府的民主治理能力,如何满足公众日益增加的诉求及化解其对现有状态的不满是包括中国在内的许多发展中国家面临的共同课题。事实上,以预算民主化为着手点的改革并不像政治体制改革那样敏感和难以操作,可以说公共预算的民主改革是对日益增加的民主需求的一种回应,此时借鉴发达国家的历史经验就显得重要。 China is in the process of transition from traditional society to modern society. On the other hand, as a taxpayer, the civic awareness is gradually awakening. The changes in the relations between state and society also test the government’s ability of democratic governance and how to meet the increasing demands of the public. Resolving their dissatisfaction with the current status is a common issue facing many developing countries, including China. In fact, the reform that embarks on the democratization of the budget is not as sensitive and difficult to operate as the political reform. We can say that the democratic reform in the public budget is a response to the ever-increasing demand for democracy. At this time, we can learn from the history of developed countries Experience is important.