The theory of deliberative democracy emphasizes that through the way of rational dialogue in freedom and equality, debate, citizens should participate in public affairs consultation, deliberation, giving legitimacy to legislation and decision, which will be of great significance to the budget review. The practices of participatory budgeting in Brazil Porto Alegre and China Wenling are typical cases of deliberative democracy. Referring to the theory of deliberative democracy and participatory budgeting practice, China＇s regime improvement about budget review should start from consummating legal system; Structuring procedure mechanism and promoting citizens＇ autonomous ability in participation.%协商民主理论强调公民通过自由、平等的理性对话、辩论、协商、审议等方式来参与公共事务，赋予立法和决策以合法性，对预算审议有着重要意义。巴西阿雷格里港市和中国温岭的参与式预算实践是协商民主的典型体现。要想通过借鉴协商民主理论和参与式预算实践完善我国预算审议制度，就必须完善法律体系，构建程序机制，提升民众参与自治的能力。
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