| Guided by the dual governance goals of "creating a social governance model based on collaboration,participation,and common interests" and "building a social governance community where everyone is responsible,everyone does their part and everyone enjoys it",participatory budget reform has gradually become an important part of promoting the grassroots governance system.It is an important practice in the modernization of governance capacity.The participatory budget reform first logically started from responding to the practical needs of strengthening government governance responsibilities,deepening grassroots deliberative democracy,developing social self-government forces,and optimizing public decision-making mechanisms.With citizen empowerment and grassroots autonomy as its theoretical connotations,it will share budget allocations with citizens.Power is the main line of practice,effectively improving the performance of social governance.However,the determinants and formation path of participatory budget governance performance are not clear.Therefore,based on the cross-case comparative study of multiple cases,it is of great significance to explore the determinants and formation path of local participatory budget governance performance.This paper integrates the theoretical foundations of deliberative democracy theory,resource dependence theory,and fiscal decentralization theory.Based on the TOE framework,this paper sorts out relevant research results in the academic circle,and constructs an analysis framework for the performance of local participatory budget governance from the perspective of the three-dimensional interaction of environment,organization,and technology.The research systematically sorts out the starting point,process,types,characteristics and governance performance of local participatory budgeting.On this basis,it discusses the practical difficulties faced by local participatory budgeting,and overall depicts the current situation of local participatory budgeting.The study selects 22 pilot cases and conducts a cross-case comparative study based on the qualitative comparative analysis method to explore the influencing factors and generation paths of local participatory budgeting.The study found that the performance of local participatory budget governance is affected by factors such as high-level promotion,economic level,fiscal freedom,budget information disclosure,multi-subject collaborative participation,actual participation level,technological innovation level,and citizen education level.Among them,economic level and fiscal freedom degree constitutes a necessary condition for the performance of local participatory budget governance.Moreover,there are three generating paths for the performance of local participatory budgetary governance,namely,the multi-interaction path,the citizen empowerment path and the resource-led path.Based on typical cases,the study further explains the three generation paths from the dimensions of practice content,influencing factors,governance performance generation,and governance effectiveness performance.In view of this,this paper combines the three-dimensional analysis framework of organization,environment and technology,based on the determinants and formation path of local participatory budget governance performance,and aims at the actual needs of the real dilemma,and then proposes that the optimization of local participatory budget can focus on the following aspects: Create a financial system that matches the fiscal and administrative powers of the central government,strengthen the institutional guarantee and policy supply of participatory budgeting,innovate the governance structure and organizational process of participatory budgeting,and strengthen the technological innovation and civic foundation of participatory budgeting. |