“参与式”财政是公民个人和不同群体、不同利益的代表直接参与地方和社区公共财政的开支和投资决策的一种财政资源分配方式。它包括公众直接参与财政预算的制定,决定财政开支和投资的方向、目标及其优先顺序,规定政府和官员的责任,监督财政开支过程及其效益等所有环节。一“、 “Participatory” finance is a way of allocating financial resources that citizens of individuals and different groups and representatives of different interests directly participate in the expenditures and investment decisions of local and communal public finance. It includes the direct participation of the general public in formulating budgets, determining the direction, objectives and priorities of financial expenditures and investments, laying down the responsibilities of government and officials and overseeing all aspects of the financial spending process and its benefits. one",