财政是政府的命脉,财政权是主导国家财政资源配置乃至政治权力配置的关键要素。目前,西方国家议会的财政权已形成一个完备的制度体系,对议会财政权的理论研究也走向更深的层次。本文从阐述马克思的财政理论入手,着重介绍以亚当.斯密为代表的传统学派、以诺思和布坎南为代表的新制度主义学派和公共选择学派对议会财政权问题的论述以及当代以威尔达夫斯基为代表的财政政治学理论的兴起过程,在系统地梳理议会财政权理论历史发展脉络的基础上,阐明其在政治学研究领域的重要地位。 Finance is the lifeblood of the government, and fiscal power is the key factor that dominates the allocation of state financial resources and even political power. At present, the fiscal power of the western national parliament has formed a complete system of institutions, and the theoretical research on the fiscal power of the parliament has also gone deeper. This article starts with elaborating Marx’s financial theory, focusing on the traditional school represented by Adam Smith, the neo-institutionalist school represented by North and Buchanan, and the public choice school’s discussion about the fiscal power of Parliament, On the basis of a systematical review of the historical development of parliamentary fiscal power theory, Kardavski represented the rise of the theory of fiscal politics and clarified its important position in the field of political science research.