Originally posted by www.taiwanlawresources.com
監察院為國家最高監察機關，行使同意、彈劾、糾舉及審計權。
The Control Yuan shall be the highest control organ of the State and shall exercise the powers of consent, impeachment, censure, and auditing.
Vocabulary
監察院 [Jiāncháyuàn] /Control Yuan/
為 [wéi] /是/is/
國家 [guójiā] /country/nation/
最高 [zuìgāo] /highest/highest-level/
機關 [jīguān] /organ/mechanism/
行使 [xíngshǐ] /exercise (a right, etc.)/
同意 [tóngyì] /to agree/to consent/to approve/
彈劾 [tánhé] /impeach/
糾舉 [jiūjǔ] /censure/
及 [jí] /and/
審計 [shěnjì] /audit/
權 [quán] /authority/power/right/
In 1931, Conrol Yuan was formed to exercises the powers of consent, impeachment, censure, and auditing. The founding father（國父） of the Republic of China, Dr. Sun Yat-sen, advocated a five-power government. He adopted a Western style system of checks and balance (制衡原則) between legislative, executive and judiciary powers, and then added two traditional Chinese government powers of examination and supervision (control).
An Auditing Yuan (審計院) was established in 1928 to control government finance. And in 1931 was downgraded into the Ministry of Audit (監察院審計部) under the supervision of the Control Yuan.
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