【摘要】：我国在不断存在各种政府财政支出使用方面的问题的同时，政府部门也在此方面不断地作出努力，廉洁政府建设、控制三公消费等政策不断出台。但是，有些举措未付诸实践，有些由于自身性质无法达到根本监督之目的，使得这一现象一直没有得到有效消除。其根本原因在于财政所有者公民监督的缺位，本应扮演监督者的民众被排除在财政监督之外。我们有必要重新审视我国的客观行政诉讼类型，借鉴包括住民诉讼制度在内的国外制度，完善我国的客观行政诉讼制度。
本文分为四章内容。引言部分介绍了论文的选题背景、研究现状与文献综述、选题意义。
第一章介绍的是日本住民诉讼制度的基本理论，住民诉讼制度规定在日本地方自治法第242条第2项中，是指普通地方公共团体的居民对于与自身法律利益无关，而是以维护该地方公共团体的财产管理的正常运营，以及纠正该地方公共团体机关的不合法律、法规的行为为目的而提起的诉讼制度。住民诉讼制度的法理基础是建立在私权利制衡公权力理论以及公民的基本权利-监督权理论基础之上的。住民诉讼制度在日本行政诉讼制度中，属于客观诉讼、民众诉讼类型。
第二章阐述的是日本住民诉讼制度的演变和现状。关于日本住民诉讼制度的起源，可追溯至英国的相关人诉讼制度。美国在英国相关人诉讼制度的基础上，借鉴发展为美国特有的纳税人诉讼制度。二战后，日本也由于美军GHQ的介入，被动引入当时美国的纳税人诉讼制度，并发展为现在的住民诉讼制度。相关人诉讼制度的特点在于总检察长具有实质性作用，必须获得总检察长的许可授权，才能提起诉讼。与相关人诉讼不同，美国的纳税人诉讼制度可以由居民以纳税人身份直接提起诉讼。日本住民诉讼制度经历了两次地方自治法改正，分别是1948年和1963年。简单分析其在1949年至2009年的适用情况。关于住民诉讼的制度体系，阐述了它的前置程序-住民监察请求程序、诉讼主体、诉讼种类、诉讼对象以及诉讼时效方面。
第三章阐述的是日本住民诉讼制度的作用与不足。本文从判例角度观察分析住民诉讼制度在地方自治运营中发挥的作用，包括三个方面，分别是保障财政健全、有效追究行政责任、制止违法侵害公共利益。其次是宪法诉讼的作用、非财务性质行为的间接统制作用，以及新判例所衍生出的新作用。在近年判例中可以发现作为财政支出依据的法律条例的违宪性、违法性也逐年受到住民诉讼的司法审查。基于议会决议作出的执行行为的违法性问题也将受到司法审查。关于现行住民诉讼制度的不足，分为三个方面，包括被告主体方面、诉讼费用方面、4号请求修改方面，以及日本方面做出的努力。
第四章阐述的是住民诉讼制度对我国的借鉴。第一部分介绍的是关于我国行政诉讼法修改的争议。其次，分析住民诉讼制度在我国建立的可行性，以及引进住民诉讼前置程序的积极意义。最后，针对日本住民诉讼制度现存问题，提出改善补短之设想。
【关键词】：纳税人诉讼制度；住民监查请求前置主义；客观诉讼；财政监督
Abstract:Continue to exist in our country various government use of fiscal expenditure problemsat the same time,government departments are also constantly make efforts in this aspect,clean government construction, control three consumption policies introduced gradually.
However, some measures into practice, some due to its nature is unable to reach the goal offundamental supervision,makes this phenomenon has not been effectively eliminated. Itsroot cause lies in finance owner absence of citizen oversight, this should play the people tobe excluded from the financial supervision of regulators. It is necessary for us tore-examine our objective of the administrative litigation types, draw lessons from abroad,including residents litigation system, system, and improve the objective system ofadministrative litigation of our country.
This article is divided into four chapters. The introduction section introduces the paper'sselected topic background, research present situation and the literature review,selectedtopic significance. Japan inhabitants is the first chapter of the lawsuit system、basic theory,defines the lawsuit system stipulated in paragraph 2 of article 242 of the Japanese localautonomy, is refers to the ordinary residents of the local public bodies for has nothing to dowith their own legal interests, but in order to maintain the normal operation of the localpublic bodies of property management, as well as the correction of the local organs ofpublic bodies out of laws and regulations of behavior for the purpose and filed a lawsuitsystem. Residents litigation system is the legal basis of built on checks and balances theoryof public power and private rights of the citizen's basic rights - supervision theory.
Residents in the litigation system of administrative litigation system in Japan, belong to theobjective litigation, civil litigation types.
The second chapter elaborated the Japanese residents litigation system evolution and thestatus quo. About the origin of Japanese residents litigation system, relevant people lawsuitsystem can be traced back to the UK. American litigation system on the basis of the relatedpeople in the UK, draw lessons from development characteristic of the taxpayer litigationsystem in the United States. After the second world war, Japan is also due to GHQ U.S.
intervention, passive introduction of the American taxpayer lawsuit system, anddevelopment as the inhabitants of the lawsuit system now. Related person characteristics oflawsuit system is that the attorney general has a substantial effect, must be authorized andapproved by the attorney general to Sue. Litigation and related person is different, thetaxpayer litigation system in the United States can be sued directly by residents as ataxpayer. Japan inhabitants lawsuit system through two local autonomy correction, is 1948and 1963 respectively. Simple analysis of the applicable situation from 1949 to 1949.
About inhabitants of litigation system, and expounds the its pre - program - inhabitantsmonitor request, litigation subject, type, legal object and the statute of limitations.
The third chapter elaborated the Japanese residents litigation system role and deficiency.
This article from the perspective of jurisprudence analysis residents litigation system play arole in the local autonomy operation, including three aspects, respectively is the guaranteefiscal sanity, effective shall be investigated for administrative responsibility, to stop theunlawful infringement of public interest. Followed by the role of constitutional lawsuit,non-financial nature behavior of indirect control function, and the function of the newcases are derived. In recent years are spending based on the case can be found in the legalregulation of unconstitutional, illegality is year after year by the inhabitants of judicialreview of litigation. Based on the parliamentary resolution to make the execution behaviorof illegality in question also will be subject to judicial review. About the shortage of thecurrent residents litigation system, is divided into three aspects, including the main body,court costs,request modification in 4, and Japan's efforts.
The fourth chapter expounds the inhabitants of litigation system in our country. The firstpart is about the modification of administrative procedure law of our country. Secondly, thefeasibility of residents litigation system in our country to establish and introduce residentslitigation prepositional procedure of positive significance. Finally, against Japaneseresidents litigation system existing problems, put forward to improve fill short of ideas.
Key words: Tax payers litigation system; Inhabitants audit request lead socialism;Objective litigation; financial supervision.
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