Abstract: If we examine the issue of government revenue from the perspective of consultative democratic culture,we would find that the degree of a revenue supervision system's completeness is closely associated with the multiplicity of government revenue activities'participants.Government revenue supervision is,rather than independent of general management,an activity based on controls exercised to fit the need of a relationship of government revenue's trustee liability.Therefore,the key to constructing a complete government revenue supervision system is to promote supervision-based revenue based on participatory governance.Budget supervision as a most effective instrument of controlling governmental operations will contribute much to the fostering of a democratic climate in China.

Key words: democratic culture , supervision of government revenue , participatory governance

摘要： 从协商式民主文化出发考虑财政监督的意义，会发现财政监督体系是否完整与财政活动多元参与者密切相关，财政监督不是独立于管理的过程，而是基于受托财政责任关系的要求而进行的控制活动。构建民主文化下完整的财政监督体系的重点是在参与式治理的基础上有序地推动监督财政。预算监督作为控制政府施政最为有效的工具，与民主成长息息相关。

关键词: 民主文化 , 财政监督 , 参与式治理