监督的

Those who depend on supervisory object is different, the territorialism law of Taiwan area designed legislation to supervise respectively, human affairs organization is supervised, finance is supervised and administration is supervised wait for a method, formed comprehensive to local autonomy organization supervisory system.

依监督对象的不同，台湾地区的地方制度法分别设计了立法监督、人事组织监督、财政监督和行政监督等手段，形成了对对地方自治团体全面的监督体系。

As one of the three actual supervisory manners of arbition of the Chinese commercial affairs, the judicial supervision with its particular compulsion and implementation, has been the centrum of arbitrative supervisory system, which cant be replaced by the interior supervision or the industrial supervision.

而司法监督作为中国商事仲裁现行的三种监督方式之一，因其所独有的强制性和可执行性，成为内部监督和行业监督所不能取代的仲裁监督体系的中枢。

At present, our Congress counts information distortedly and seriously, there is a loss phenomenon of state-run assets every year, enterprise at the same time evade taxes phenomenon contain effectively too, all these indicate I Congress count supervision function weaken, the accounting supervision exists: The inside accounting supervision is lacked, the serious problem that the external accounting supervision does ones best .

目前，我国会计信息失真严重，每年都存在国有资产流失现象，同时企业偷税漏税现象也没有得到有效遏制，这1切都表明我国会计监督职能弱化，会计监督存在着：：内部会计监督缺失，外部会计监督不力的严重问题。

At present, our Congress counts information distortedly and seriously, there is a loss phenomenon of state-run assets every year, enterprise at the same time evade taxes phenomenon contain effectively too, all these indicate I Congress count supervision function weaken, the accounting supervision exists: The inside accounting supervision is lacked, the serious problem that the external accounting supervision does ones best .

目前，我国会计信息失真严重，每年都存在国有资产流失现象，同时企业偷税漏税现象也没有得到有效遏制，这一切都表明我国会计监督职能弱化，会计监督存在着：：内部会计监督缺失，外部会计监督不力的严重问题。

In order to create the legal terms essential for democratic supervision,we must strengthen legislation on democratic supervision,intensify the legal ideology to supe...

要创造民主监督所需要的法治条件，就必须加强民主监督方面的立法，强化监督主、客体的法律意识，提高监督主体的法律素养，保证监督者和被监督者在国家法律和监督法规面前人人平等

These theories respectively are the governing theory, liability-control theory and trust-deputize theory. The reason why we choose these theory to analyses the problem of incorruptible style supervision system construction of China customs is that the China customs, in theory, ignored the governing of bureaucracy, incompatible the liability-control, and the problem of asymmetry information. Because of the problem of concerning above, in reality, China customs should be appear the problem like feebleness of power of uprightness lead, weakness of superior supervision, catabolizing of polity power, the emptiness of same grade supervision, and failure of incorruptible supervision.

本文认为从这些理论视角出发，我国海关在理论上正是由于不重视科层之间的治理，责任控制无法相互对应，和委托代理产生的信息不对称的问题，而在实践中必然出现现行廉政监督机制的制度缺陷：垂直领导体制下的集权弱化，上级监督&虚监&问题；监督组织政治权威的异化，同级监督&弱监&问题；基层单位高度集权体制下的监督虚化，内部监督&漏监&问题；惩罚失当使腐败收益上升成本降低，廉政监督&失灵&问题等四个方面的弊端。

Such as supervision of financing-audit, national assets, revenue dissevered; Moreover, people often pay attention to supervise from the top down and ignore feeding back from the bottom up and harmonize each other in process of supervisi...

如往往就财务审计监督、国有资产的监督、税务监督等割裂开来；而且，在监督过程中往往注重上对下的监督，而忽略了下对上的反馈和反监督和上下之间的协调。

Based on analysis regarding establishment and healthy implementation of internal accounting survaillance system,determination of responsibities of relavant personnel,protection of impeaching right to violation behaviours,and strengthening of social and national survaillance for accouting works,comments are made on that we should improve the accounting survaillance system compatible with new development situation because it is an important guarantee which helps to strengthen enterprise competion and further ...

通过建立、健全单位内部会计监督制度；明确相关人员在内部会计监督中的职责权限；保护对违法会计行为的检举权利；加强会计工作的社会监督和国家监督等问题的分析后认为：在现代企业制度条件下，必须加强会计监督，健全和完善与新形势相适应的会计监督体系，它是增强企业竞争力、促进企业发展的重要保证。

Both sides are establishing a sort of equal contract relationship gradually. There are two functions of the finance main body of the human capital owner that are operation, including aim guide orientating, fund raising ,invest machinating,benefit analyzing etc, and supervise, including...

人力资本所有者财务主体具有两大职能，一是运营，主要包括目标导向定位，筹资、投资策划，效益分析等；二是监督，监督方式主要包括利用法律赋予的权利进行监督，利用派出董事、监事的工作进行日常监督，充分利用社会中介组织监督等。

The establishment of the implementation of administrative accountability can be achieved by the previous people in the system of tubes to the tube, from disorder to order supervision of supervision, supervision from within the community supervision, from the "main power" to "the main responsibility."

建立实施行政问责制，可以实现由以往的以人管人到以制度管人，从无序监督到有序监督，从内部监督到社会监督，从&权力主体&到&责任主体&。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。