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30访谈时任A县县委书记X；地点：中共A县县委办公室；时间：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县展开“村民（财务）监督委员会”制度创新等社会调查，得到了台州市社科院的帮助和北京科技大学社会学硕士研究生王京革的支持，专此布谢。
陶庆，上海师范大学法政学院教授。研究方向为政治人类（社会）学、经济社会（人类）学、公共管理学、中外比较政治。主要著作有《福街的现代“商人部落”：走出转型期社会重建的合法化危机》、《政治嵌入与政治安排》等。
