监督

This construction follow the logic to division of duty, namely, accounting manipulation of increasing earnings illusively is supervised by a kind of stakeholders and accounting manipulation of concealing earnings is supervised by the other kind of stakeholders.

在这四种基本的利益相关者会计监督体制中，每一种监督体制中所列出的两类利益相关者都具有不同的监督偏好，前一类利益相关者具有监督虚增收益的会计操纵行为的偏好，而后一类则正好相反。

The accounting control takes the economical surveillance's important content, is embarks from the unit economic interest, to economic activity's authenticity, the accuracy, the rationality, the validity and the validity carries on the comprehensive surveillance, its key point is the involution Buddhist-nature surveillance, urges Accounting entity's economic activity to observe strictly with the execution country finance and economics policy and the laws and regulations system.

会计监督作为经济监督的重要内容，是从单位经济利益出发，对经济活动的真实性、正确性、合理性、合法性和有效性进行全面的监督，其重点是对合法性的监督，促使会计单位的经济活动严格遵守和执行国家的财经方针和法规制度。

Investigating some countries specially the Financial Supervision System and practice for those developed Market Economies, analysing the function and popedom, Institution Setting , the content of supervision as well as the monitor etc., which all played a very import significance to the development of finance monitor.

研究国外一些国家特别是市场经济发达国家的财政监督制度和实践，分析其职责与权限，机构设置以及监督内容和监督程序等情况，对我国财政监督工作发展有着十分重要的意义。

As it is the procuratory s responsibility to change the situation to safeguard justice,the civil enforcement system must be reformed,priorities clarified,and conditions,power and manner of enforcement regulated.

为改变这种现状，维护司法公正，检察机关加强监督责无旁贷，且切实可行。为此，必须在民事执行监督制度上进行改革，明确民事执行监督的重点，规定监督的条件、权限和方式。

Among it, settlor's supervision is power with freedom, protector's supervision is fiducial power only for benefit of beneficiary; Value of disclose duty consists in supervision, and from the viewpoint of benefiting supervision, disclose duty should be reinforced in the respect of content and character of regulation; Supervision mechanism has limitations, so design of correlative system such as reinforcement of legal remedy should be noted.

其中，委托人的监督权是附带自由的权力而非权利，信托监察人的监督权是为受益人利益而存在的受信性权力。本章还指出，披露义务的制度价值在于监督，从有利于监督的角度，无论是在规范内容还是性质方面，披露义务都应予以强化。本章最后指出，信托监督弱于公司的监督，为此，应注意强化法律救济等制度设计。

The civil superintendence in Constitution is regarded as one of the important political rights.

监督权是公民重要的政治权利之一，但由于"人肉搜索"本身的特质以及公民知情权与政治表达自由的保障不力，造成我国宪法上的公民监督权规范与实践需求之间的紧张关系，使公民监督权在网络监督过程中产生了许多与宪法的相悖之处，表现为不论是在监督对象、监督方式以及监督内容上都产生了监督权行使的两难困境。

This article analyses the unsoundness of the provision on civil ution and the existing problems such as the difficulty and confusion in the civil ution,then argues that it is necessary and feasible for prosecutorial organization to supervise the civil ution, and clarifies that the significance of such supervision.

本文从分析民事执行程序本身法律规定的缺陷以及现实存在的"执行难"和"执行乱"问题着手，就检察机关作为专门的法律监督机关对民事执行活动实行法律监督的必要性和可行性进行了论证，同时阐明了检察机关对民事执行活动实行监督的意义，并对检察机关对民事执行活动监督的范围、方式和程序提出了自己的见解。

Based on an explanation of fundamental theory, the paper , has put great emphasis on analyzing the power structure determining the efficiency of administrative supervision ;the unsymmetry relating to the information collection of government administration ;interior and exterior supervision ;the implementation of administrative supervision and so forth.

本文在清理基本理论命题的基础上，着重分析了决定行政监督有效性的权力结构、政务信息不对称、内部监督和外部监督、行政监督的力度等问题，并对各自的功能和经济成本进行了比较分析。

Based on an explanation of fundamental theory, the paper , has put great emphasis on analyzing the power structure determining the efficiency of administrative supervision ; the unsymmetry relating to the information collection of government administration ; interior and exterior supervision

本文在清理基本理论命题的基础上，着重分析了决定行政监督有效性的权力结构、政务信息不对称、内部监督和外部监督、行政监督的力度等问题，并对各自的功能和经济成本进行了比较分析。

This thesis also researches and develops some theories about the efficiency of financial supervision. It researches the changed track of financial supervision costs and yields that variate as the financial supervision degree changes. Then it arrives at the most benefit point of financial supervision degree.

本文还对财政监督效益的相关理论进行了研究和创新，研究了财政监督收益与成本随监督程度变化而变化的轨迹，进而得出最优的财政监督程度点。

Do not gum up the work by telling mother what we are going to do .

别告诉母亲我们要干的事，那会把事情搞糟的。

In recent years, application of the partial prestressed concrete beam s is developed.

近年来，随着部分预应力砼梁应用的推广，发现我国规范所采用的名义拉应力法的计算结果不稳定。