所谓财政民主,就是政府供给公共物品的民主决策机制。由于财政与经济和政治关系的特殊性,因此,财政民主既是经济民主的体现,亦是政治民主的体现。以公共物品为基础来分析,财政民主似应主要包含以下几个要点:一是公共物品的非排他性和非竞争性特征决定了政府是公共物品的主要供给者,而税收则是人们消费公共物品的社会成本,财政资源应当由政 The so-called fiscal democracy is the democratic decision-making mechanism that the government supplies public goods. Due to the particularity of the relationship between finance and economy and politics, fiscal democracy is not only an embodiment of economic democracy, but also an embodiment of political democracy. Based on the analysis of public goods, financial democracy should mainly include the following points: First, the non-exclusive and non-competitive characteristics of public goods determine that the government is the main supplier of public goods, while taxation is the public consumption of public goods Social costs, financial resources should be political