对政府开支的控制权是英美议会掌握的最重要的财政权力之一。本文通过对英美两国议会对政府开支的立法监控机制的分析研究,详细阐明英美两国议会通过委员会系统的运作,以公开化和制度化的方式代表纳税人行使对政府开支的监控权,并对两国议会对政府开支的立法监控机制的特点与不足作了评析。 Control of government spending is one of the most important fiscal powers held by the Anglo-American parliament. This article analyzes and analyzes the legislative supervision mechanism of the government expenditure between the Anglo-U.S. Parliaments. It elaborates on the operation of the Parliamentary Assembly through the system of the United States and the United States, and exercises the right of government taxpayers to exercise control over government expenditures in an open and institutionalized manner Commenting on the characteristics and shortcomings of the legislature monitoring mechanism of the government expenditure between the two parliaments.