在较为充分的资料基础上,比较详细地考察了美国纳税人诉讼的产生、发展和模式,在对比中美两国纳税人诉讼之后,提出了构建我国纳税人诉讼制度模式的“三步方略”:(1)短期方略——利用现有法律资源保障公民的财政知情权;(2)中期方略——修改预算法并推进纳税人诉讼制度的建立;(3)长期方略——扩大诉讼范围,将政府财政行为纳入公民日常监督的轨道。 On the basis of more adequate information, it examines in more detail the emergence, development and mode of the taxpayer litigation in the United States. After comparing taxpayers’ litigation in both China and the United States, the paper proposes a three-step strategy of building a taxpayer litigation system in China "(1) short-term strategy - the use of existing legal resources to protect citizens’ right to financial information; (2) medium-term strategy - to amend the budget law and promote the establishment of taxpayer litigation system; (3) long-term strategy - to expand litigation Scope, the government financial behavior into the daily supervision of citizens on track.