英国国会拥有立法权、财政权、质询权、国事调查等诸多权限,其中财政权是“最古老的权力”。它在国会中有特殊且重要的地位。 财政权的主要内容是审查和批准国家的预算方案,包括收入预算、支出预算、特别预算、预算变更等。所以也叫财政监督权,或叫预决算议决权。 有些学者认为国会通过的预决算方案具有法律效力,所以财政权也是立法权。当然,无论何种划分方法都不影响本文对英国会财政权确立过程、转移趋势、特点及作用的探讨。兹缕述如下; 一、下院财政权确立过程、变化模式及原因 英国的中世纪国会确立以前,财政权和王权之间就已发生了分离:国王不能简单的以行政命令行施征税权,而是要在征税前征询各郡、自治市代表的意见。其原因可以追溯到古老的封建原则“国王靠自己养活”,国王只是最高一级封建主,王室开支均由其领地收入供应,“国王向其它地方征税也常常引起争议。”由于历史的延续性,这种政治习惯对后来有着非常深远的影响。1215年制订的《自由大宪章》规定“凡在上述征收范围之外,予如欲征收贡金和免役税,应用加盖印信之诏书送各大主教、主教、住持、伯爵,与显贵男爵,指明时间与地点,召集会议,以期获全国公意……”,为以后国会财政权奠定了法律基础,被认为是“近代国家议会通过国家预算的? The British Parliament holds many powers such as legislative power, fiscal power, interrogation power and state investigation, among which the fiscal power is the “oldest power.” It has a special and important position in parliament. The main content of the fiscal power is to review and approve the state’s budget plan, including income budget, expenditure budget, special budget, budget changes. It is also called the financial supervisory authority, or called the final vote. Some scholars think that the resolution of the final accounts approved by the Congress has the force of law, so the fiscal power is also the legislative power. Of course, no matter what method of division does not affect the paper on the establishment of the British fiscal power process, transfer trends, characteristics and role of the discussion. Here are the following: First, the establishment of the lower house fiscal power process, change patterns and reasons Before the founding of the Medieval Congress in the UK, the fiscal power and the monarchy have already been separated: the king can not simply impose administrative tax authority, and It is necessary to consult the representatives of the counties and municipalities before taxing. The reason can be traced back to the ancient feudal principle that “the king feeds on his own”, that the king is the highest feudal lord and that royal expenses are supplied from his territory’s income. “The king’s taxation elsewhere is often controversial.” Due to historical continuity This political practice had a very far-reaching impact on later. The Magna Carta stipulated in 1215 stipulates that “All bishops, bishops, abbots, count, and baron of dignitaries should be given a stamp of affidavit for the collection of tribute and immunization taxes, except where they are so imposed. Time and place to convene a meeting with a view to obtaining the public opinion of the whole country ... ”, which laid the legal foundation for the future fiscal power of the Congress and was considered as" the passage of the state budget by the modern national parliament?