Continue to exist in our country various government use of fiscal expenditure problems at 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 of fundamental supervision, makes this phenomenon has not been effectively eliminated. Its root cause lies in finance owner absence of citizen oversight, this should play the people to be excluded from the financial supervision of regulators. It is necessary for us to re-examine our objective of the administrative litigation types, draw lessons from abroad, including residents litigation system, system, and improve the objective system of administrative litigation of our country.This article is divided into four chapters. The introduction section introduces the paper’s selected topic background, research present situation and the literature review, selected topic significance. Japan inhabitants is the first chapter of the lawsuit system’s basic theory, defines the lawsuit system stipulated in paragraph2of article242of the Japanese local autonomy, is refers to the ordinary residents of the local public bodies for has nothing to do with their own legal interests, but in order to maintain the normal operation of the local public bodies of property management, as well as the correction of the local organs of public bodies out of laws and regulations of behavior for the purpose and filed a lawsuit system. Residents litigation system is the legal basis of built on checks and balances theory of 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 the objective litigation, civil litigation types.The second chapter elaborated the Japanese residents litigation system evolution and the status quo. About the origin of Japanese residents litigation system, relevant people lawsuit system can be traced back to the UK. American litigation system on the basis of the related people in the UK, draw lessons from development characteristic of the taxpayer litigation system 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, and development as the inhabitants of the lawsuit system now. Related person characteristics of lawsuit system is that the attorney general has a substantial effect, must be authorized and approved by the attorney general to Sue. Litigation and related person is different, the taxpayer litigation system in the United States can be sued directly by residents as a taxpayer. Japan inhabitants lawsuit system through two local autonomy correction, is1948and1963respectively. Simple analysis of the applicable situation from1949to1949. About inhabitants of litigation system, and expounds the its pre-program-inhabitants monitor 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 a role in the local autonomy operation, including three aspects, respectively is the guarantee fiscal sanity, effective shall be investigated for administrative responsibility, to stop the unlawful infringement of public interest. Followed by the role of constitutional lawsuit, non-financial nature behavior of indirect control function, and the function of the new cases are derived. In recent years are spending based on the case can be found in the legal regulation of unconstitutional, illegality is year after year by the inhabitants of judicial review of litigation. Based on the parliamentary resolution to make the execution behavior of illegality in question also will be subject to judicial review. About the shortage of the current residents litigation system, is divided into three aspects, including the main body, court costs, request modification in4, and Japan’s efforts.The fourth chapter expounds the inhabitants of litigation system in our country. The first part is about the modification of administrative procedure law of our country. Secondly, the feasibility of residents litigation system in our country to establish and introduce residents litigation prepositional procedure of positive significance. Finally, against Japanese residents litigation system existing problems, put forward to improve fill short of ideas. |