2014年這一年開始,隨著臺灣公民意識的崛起、代議政治的失靈,許多縣市長候選人提出了「參與式預算」的政見。參與式預算作為審議式民主的其中一種形式,也代表著直接民主對於現行代議政治,乃至地方治理的挑戰,但是最重要的是,不論是涉入審議的政府方或公民方,都需要透過培力來理解這個嶄新的概念與政策途徑。本研究以「桃園市政府青年事務局」為研究對象,透過文獻分析、深度訪談、參與觀察,探討地方政府行政機關推動參與式預算培力課程的目的、效果,並輔以參與者問卷調查的方式,分析參與式預算審議者所需要的能力或素養。透過經驗資料與文獻的比較後,本研究之發現與建議如下: 一、不論是理論或本研究之經驗資料都顯示「理性」、「理解」是參與式預算的審議者相對重要、必要的能力。 二、地方政府行政首長的態度,是推動參與式預算及其培力的關鍵,且必須先建立起基本的遊戲規則,使公務人員與市民都有規則可循。 三、行政機關應大膽的學習與嘗試,透過與在地的學校或社團建立夥伴關係,發展在地議題。 四、完善培力制度,建立審議人才資料庫,作為推動參與式預算的種子成員。 五、桃園是年輕、多元的城市,希冀透過未來更多的研究,突破研究上的限制,以完善桃園的參與式預算制度。;From the year 2014, with the rise of Taiwan′s civic awareness and the failure of representative politics, many mayoral candidates raised the political opinion named "participatory budgeting". Participatory budgeting is one of the forms of "deliberative democracy" and also represents the challenge of direct democracy to the current representative political system and even to local governance. But above all, both the government and the citizens involved in the deliberate process need to understand this new concept and policy approach through empowerment. In this study, the "Department of Youth Affairs, Taoyuan City Government" as the research object, through the literature analysis, in-depth interviews, participate in the observation, to explore the purpose and effect of local government administrative agencies to promote participatory budget training courses. This study is also complemented by a participant questionnaire that analyzes the competencies or accomplishments required by participative budget participants. Through the comparison of empirical data and literature, the findings and suggestions of this study are as follows: 1.Both the theory and the empirical data in this study show "rational" and "understanding" is the relative important and necessary ability of the participants of the participatory budget. 2.The attitude of the executive heads of local governments is the key to promoting participatory budgeting and empowerment. The basic game rules must first be established so that civil servants and citizens can follow the rules. 3.Administrative agencies should learn and try boldly, and develop local issues through partnerships with local schools or societies. 4.Improve the empowerment system and establish a reviewer database as a seed to promote participatory budgeting. 5.Taoyuan is a young and diverse city that hopes to break through the research restrictions through more research in the future in order to improve the participatory budgeting system in Taoyuan.