Public budgets involve the most extensive public interests, thus it is of great significance to introduce the public involvement procedure, and get it institutionalized and regulate the level of the trinity system. In China, the development of the public involvement in the public budget has been greatly influenced by the specifically environmental conditions, i.e. the citizens, the governments and the social capitals. There exist many deficiencies, such as narrowly adapted regions, low-level hierarchy, single mechanism, and lack of effectiveness. In order to fill the gap of traditional research fields and construct the system of the public involvement procedure in the public budget, this paper analyzes the comprehensive institutional arrangements in the Constitution and the litigation guarantee from the perspectives of concepts, principles and modes, so as to truly integrate the public involvement into the public budget.