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30訪談時任A縣縣委書記X；地點：中共A縣縣委辦公室；時間：2010年8月23日上午。

Villagers' "Political Embedding" in Public Budgeting and the Reconstruction of Primary-level Governance

—In-depth Observation of the "Villagers Financial Supervision Commission" in a Zhejiang Village

Tao Qing  Wang Yang

Abstract: The "Villagers Financial Supervision Commission" of Village H in County A of Zhejiang Province represents an institutional innovation. It originated from the villagers' self-governance mechanism — "The Five Steps". It breaks new grounds in three areas. First, it transcends the theory of democratic public finance which is based on the constitutional provision of "property rights" concerning citizens' participation in the public budgeting because they are taxpayers. Second, it transcends the theory of "political embedding" according to which citizens express their interests by getting embedded in political activities from outside the system in a non-institutional manner. Third, it transcends the theory of deliberative democracy which features "legitimate compromise" concerning tolerance and compromise between national political authority and civil social rights. Therefore, facing the predicament that mechanically copying the theory of fiscal constitutionalism does no good to the development of Chinese representative democracy, the use of domestic theories, such as "constitutional property rights", "political embedding" and "legitimate compromise", expands democracy by increasing citizen participation in the public budgeting.

Keywords: villagers' self-governance, Villagers Financial Supervision Commission, constitutional property rights, political embedding, checks and balances of power

*本文作者曾于2008年7～8月、2009年8月和2010年7～8月三次前赴浙江省A縣展開“村民（財務）監(jiān)督委員會”制度創(chuàng)新等社會調(diào)查，得到了臺州市社科院的幫助和北京科技大學社會學碩士研究生王京革的支持，專此布謝。

陶慶，上海師范大學法政學院教授。研究方向為政治人類（社會）學、經(jīng)濟社會（人類）學、公共管理學、中外比較政治。主要著作有《福街的現(xiàn)代“商人部落”：走出轉(zhuǎn)型期社會重建的合法化危機》、《政治嵌入與政治安排》等。