建筑工程 ... 施工计划 construction plan construction program(me) 施工监督 supervision of construction supervision monitoring 施工检查 inspection of construction ...
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In this chapter, I take America and Japan for the main example, introduce and comment on their measures of supervision, which include the supervision through budget、the supervision by auditing and the supervision through the taxpayer’s suit.
在此部分,本文介绍了纳税人监督用税权在各国立法中的具体体现,并重点以美、日两国为例介绍和评述了各国纳税人监督用税的具体机制,包括作为纳税人整体监督的预算监督、审计监督和作为纳税人个体监督的诉讼监督。
参考来源 - 试论监督用税权·2,447,543篇论文数据，部分数据来源于NoteExpress
Article 3 audit institutions shall conduct supervision through auditing in accordance with the functions and powers, as well as procedures prescribed by law.
第三条审计机关依照法律规定的职权和程序，进行审计监督。
Article 3 audit institutions shall exercise supervision through auditing in accordance with the functions and powers and procedures prescribed by law.
第三条审计机关依照法律规定的职权和程序，进行审计监督。
Article 4 auditing authorities shall exercise the auditing supervision power independently, and shall not be intervened by other administrative authorities, social authorities, and individuals.
第四条审计机关依法独立行使审计监督权，不受其他行政机关、社会团体和个人的干涉。
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