为防止和纠正公共财政资金的惊人浪费,我国应借鉴西方国家的经验建立纳税人诉讼制度。通过对纳税人诉讼性质的研讨,重点论述纳税人主体资格(包括原告和被告)、受案范围和请求事项等内容,并进一步提出建构纳税人诉讼制度所需的各项保障措施。 In order to prevent and correct the alarming waste of public finance funds, our country should learn from the experience of western countries to establish taxpayers litigation system. Through discussing the nature of the taxpayer litigation, the dissertation focuses on the main qualifications of the taxpayer (including the plaintiff and the defendant), the scope of the case and the matters requested, and further puts forward the various safeguard measures required to construct the taxpayer litigation system.