用税监督权是纳税人实质权利的体现,更是公民宪法权利的表现。纳税人诉讼则是纳税人用税监督权的司法行使方式。本文在分析我国财政支出监督现状的基础上,提出赋予纳税人用税监督权并建立纳税人诉讼制度,以完善我国财政支出监督制度,并对纳税人诉讼制度的理论必然性和制度构建进行论证。 Tax supervision is the embodiment of the substantive rights of taxpayers, but also the performance of citizens’ constitutional rights. Taxpayer litigation is the taxpayer’s right to supervise the exercise of the judicial power. Based on the analysis of the status quo of China’s financial expenditure supervision, this paper proposes to give the taxpayers the right to monitor the taxation and establish taxpayers ’litigation system in order to improve the supervision system of China’s fiscal expenditure. The thesis also argues the theoretical inevitability and system construction of taxpayers’ litigation system.