论明治宪法中议会预算审议权的形成

1889年的明治宪法是一部以天皇大权为中心的专制宪法，议会的权限有限，但是由于它被赋予了重要的预算审议权等财政权限，促使战前日本天皇制的政治体制中竞产生了政党政治。那么，宪法的缔造者——伊藤博文为什么会把这么重要的权力赋予议会？有学者认为，伊藤博文等人对“宪政及各类政体的精神”有着“深刻的理解”是重要原因。而本文则通过对近世以来日本地方上存在的租税协议惯行、明治维新后地方民会和府县会的预算审议权以及宪法发布前政府及民党的宪法草案内容等进行分析，认为议会拥有预算审议权等财政权限已是当时普遍的基本的认识，具有广泛的社会基础，伊藤博文不可能逆社会潮流而动也是重要的原因之一。

On the formation of the Parliament Budget Rights in the Meiji Constitution

The Meiji Constitution, promulgated in 1889, was a dictatorial constitution with the power to emperor-centered. Parliament＇ s authority was limited, but it was given the financial rights, such as the important budget rights, so Japan＇ s imperial system of pre-war political system resulted in party politics. Why did Hirobumi Ito, the founder of the Constitution, give such an important power to the parliament？ Some scholars believe that an important reason is that Hirobumi lto and others had a ＂profound understanding＂ of ＂the spirit of constitutional gowemment＂. This dissertation, through analyzing the local tax agreement practices since the modem times, the budget rights of the local organization and the prefectures after the Meiji Restoration, and the drafts of the government and the people party before the release of the Constitution, concludes that at that time, it was basic knowledge that parliament had a right to consider the budget for the fiscal authority, which had a wide range of community-based, so another important reason is that Hirobumi Ito could not go against the social tide.