日本对政府预算的监督十分重视,随着立宪政体日趋成熟,形成了与其政治体制相协调的政府监督、会计院监督、国会监督及居民诉讼等多主体多环节的监督机制。本文通过对日本预算监督机制的介绍和分析,考察其预算监督体系的主要特点,进而总结出可供我国借鉴的经验。 Japan attaches great importance to the supervision of the government budget. With the maturity of the constitutional government, it has formed the supervisory mechanism of many subjects such as government supervision, accounting supervision, congressional supervision and resident litigation coordinated with its political system. By introducing and analyzing Japan’s budget supervision mechanism, this paper examines the main features of its budget supervision system, and then summarizes the experiences that can be borrowed by our country.