參與式預算是在強化政府預算透明度、擴大公民自主權、追求社會公平正義的背景下誕生並推廣的。作為一種參與式民主的形式，參與式預算對於健全完善政府公共財政體系、促進基本公共服務均等化和構建和諧社會具有積極意義。本文主要基於巴彥縣參與式預算供水項目進行實證研究，通過對地方政府參與式預算項目的成效分析，力求尋找到一條適合中國國情、符合縣鄉區域財政狀況的參與式預算實施之路，以此來改革和創新預算編制和預算管理。

Participatory budget is birth and promoted in the context of strengthening the transparency of the government budget, expanding the autonomy of citizens and the pursuit of social equity. As a form of participatory democracy, Participatory budget has positive significance to improve the government budget for public finance system, to promote the equalization of basic public services and to build a harmonious society. This article is based on participatory budget empirical study of water supply projects in Bayan County. By the effectiveness of participatory budget analysis of the local government to find a suitable way for China, in line with the financial situation of the regional county budget for the implementation, so that to reform and innovate budgeting and budget management.