社会主义民主建设体现于社会各个领域,其中政治民主与经济民主相互依赖、相互促进。现代社会,经济民主对于公民来说,同样十分重要。经济民主的核心是财政民主,财政民主的关键又在于预算民主制度。追及以往,预算民主起源于1689年英国权利法案,但预算民主绝非西方国家的专利。在中国共产党历史上的延安时期, The building of socialist democracy is reflected in all fields of society, in which political democracy and economic democracy are interdependent and mutually reinforcing. In modern society, economic democracy is equally important to citizens. The core of economic democracy is fiscal democracy. The key to fiscal democracy lies in the budget democracy. Pursuing the past, the budget democracy originated from the British Bill of Rights in 1689, but the budget democracy is by no means the patent of Western countries. In the history of the Chinese Communist Party in Yan’an,