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Control Yuan
The Control Yuan is the supervisory and auditory branch of the government of the Republic of China (Taiwan). Prior to constitutional reforms in the 1990s, the Control Yuan, along with National Assembly (electoral college) and the Legislative Yuan (lower house) formed the national tricameral parliament. It functioned similarly to an upper house of a bicameral legislature, though it formed its own separate branch and was indirectly elected by provincial or municipal legislatures with 178 senators elected. Designed as a hybrid of auditor and ombudsman by Taiwanese law, the Control Yuan holds the following powers:See Additional Articles of the Constitution art. 7, available at * ''Impeachment'': The Control Yuan has the power to impeach government officials. Successfully impeached cases then go to the Disciplinary Court of the Judicial Yuan for adjudication. Impeachment of the President and the Vice President of the Republic follows a different procedure and does not go thro ...
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Taiwanese Mandarin
Taiwanese Mandarin, ''Guoyu'' ( zh, s=, t=國語, p=Guóyǔ, l=National Language, first=t) or ''Huayu'' ( zh, s=, t=華語, p=Huáyǔ, first=t, l=Mandarin Language, labels=no) refers to Mandarin Chinese spoken in Taiwan. A large majority of the Taiwanese population is fluent in Mandarin, though many also speak Taiwanese Hokkien, commonly called ''Minnanyu'' ( ''Mǐnnányǔ'') or Southern Min, a variety of Min Chinese. This language has had significant influence on Mandarin as spoken on the island. ''Guoyu'' is not the indigenous language of Taiwan. Chinese settlers came to Taiwan in the 16th century, but spoke other Chinese languages, primarily Southern Min. Japan annexed Taiwan in 1895 and governed the island as a colony for the next 50 years, during which time Japanese was introduced and taught in schools, while non-Mandarin languages were spoken at home. With the defeat of Imperial Japan in World War II, Taiwan was returned to the Republic of China under the Kuomintang (KMT), ...
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Government Of The Republic Of China
The Government of the Republic of China, is the national government of the Republic of China whose ''de facto'' territory currently consists of Taiwan, Penghu, Kinmen, Matsu and other island groups in the "free area". Governed by the Democratic Progressive Party, the president is the head of state. The government consists of the presidency and five branches (Yuan): the Executive Yuan, Legislative Yuan, Judicial Yuan, Examination Yuan, and Control Yuan. Originally established in 1912 in Nanking, the Government of the Republic of China relocated several times before finally moving to Taipei, Taiwan in 1949 because of its military losses in the Chinese Civil War. The government has historically been dominated by the Kuomintang under the Dang Guo authoritarian regime, but the situation has changed as Taiwan evolved into a multi-party democracy. Organizational structure The government formally consists of the presidency and five branches of government, modeled on Sun Yat ...
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Taiwan
Taiwan, officially the Republic of China (ROC), is a country in East Asia, at the junction of the East and South China Seas in the northwestern Pacific Ocean, with the People's Republic of China (PRC) to the northwest, Japan to the northeast, and the Philippines to the south. The territories controlled by the ROC consist of 168 islands, with a combined area of . The main island of Taiwan, also known as ''Formosa'', has an area of , with mountain ranges dominating the eastern two-thirds and plains in the western third, where its highly urbanised population is concentrated. The capital, Taipei, forms along with New Taipei City and Keelung the largest metropolitan area of Taiwan. Other major cities include Taoyuan, Taichung, Tainan, and Kaohsiung. With around 23.9 million inhabitants, Taiwan is among the most densely populated countries in the world. Taiwan has been settled for at least 25,000 years. Ancestors of Taiwanese indigenous peoples settled the isla ...
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Cabinet (government)
A cabinet is a body of high-ranking state officials, typically consisting of the executive branch's top leaders. Members of a cabinet are usually called cabinet ministers or secretaries. The function of a cabinet varies: in some countries, it is a collegiate decision-making body with collective responsibility, while in others it may function either as a purely advisory body or an assisting institution to a decision-making head of state or head of government. Cabinets are typically the body responsible for the day-to-day management of the government and response to sudden events, whereas the legislative and judicial branches work in a measured pace, in sessions according to lengthy procedures. In some countries, particularly those that use a parliamentary system (e.g., the UK), the Cabinet collectively decides the government's direction, especially in regard to legislation passed by the parliament. In countries with a presidential system, such as the United States, the Ca ...
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Executive Yuan
The Executive Yuan () is the executive branch of the government of the Republic of China (Taiwan). Its leader is the Premier, who is appointed by the President of the Republic of China, and requires confirmation by the Legislative Yuan. Under the amended constitution, the head of the Executive Yuan is the Premier who is positioned as the head of government and has the power to appoint members to serve in the cabinet, while the ROC President is the head of state under the semi-presidential system, who can appoint the Premier and nominate the members of the cabinet. The Premier may be removed by a vote of no-confidence by a majority of the Legislative Yuan, after which the President may either remove the Premier or dissolve the Legislative Yuan and initiate a new election for legislators. Organization and structure The Executive Yuan is headed by the Premier (or President of the Executive Yuan) and includes its Vice Premier, twelve cabinet ministers, various chairpers ...
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Vice President Of The Republic Of China
The vice president of the Republic of China, commonly referred to as the vice president of Taiwan, is the second-highest constitutional office of the Republic of China (Taiwan). Powers Under Article 49 the Constitution of the Republic of China, in case the office of the president should become vacant, the vice president shall succeed until the expiration of the original presidential term. In case the office of both the president and the vice president should become vacant, the President of the Executive Yuan shall act for the president. In case the president should be unable to attend to office due to any cause, the vice president shall act for the president. In case both the president and the vice president should be unable to attend to office, the President of the Executive Yuan shall act for the president. After the vice president succeeds as president, the office of vice president remains vacant for the remainder of the term. Aside from succeeding the president in the case ...
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President Of The Republic Of China
The president of the Republic of China, now often referred to as the president of Taiwan, is the head of state of the Republic of China (ROC), as well as the commander-in-chief of the Republic of China Armed Forces. The position once had authority of ruling over Mainland China, but its remaining jurisdictions has been limited to Taiwan, Penghu, Kinmen, Matsu and other smaller islands since the conclusion of Second Chinese Civil War. Originally elected by the National Assembly, the presidency was intended to be a ceremonial office with no real executive power as the ROC was originally envisioned as a parliamentary republic. Since the 1996 presidential election, the president is directly elected by plurality voting to a four-year term, with incumbents limited to serving two terms. The incumbent, Tsai Ing-wen, succeeded Ma Ying-jeou on May 20, 2016, to become the first female president in the history of Taiwan. Qualifications * The ''Presidential and Vice Presidential Ele ...
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Judicial Yuan
The Judicial Yuan () is the judicial branch of the government of the Republic of China on Taiwan.''See'' Constitution arts. 77-82, ''available at'' ''See'' Additional Articles of the Constitution art. 5, ''available at'' It runs a Constitutional Court and oversees all systems of courts of Taiwan, including ordinary courts like the supreme court, high courts, district courts as well as special courts like administrative courts and disciplinary courts. By Taiwanese law, the Judicial Yuan holds the following powers:''See'' Introduction to the Judicial Yuan, ''available at'' * ''Interpretation'' – Constitutional Court interprets the Constitution and other statutes and regulations by either the central government or local governments. * ''Adjudicate'' – Most civil, criminal, and administrative cases are adjudicated by the respective courts supervised by the Judicial Yuan. The Constitutional Court adjudicate Presidential impeachment and political party dissolution cases. * ' ...
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Impeachment
Impeachment is the process by which a legislative body or other legally constituted tribunal initiates charges against a public official for misconduct. It may be understood as a unique process involving both political and legal elements. In Europe and Latin America, impeachment tends to be confined to ministerial officials as the unique nature of their positions may place ministers beyond the reach of the law to prosecute, or their misconduct is not codified into law as an offense except through the unique expectations of their high office. Both "peers and commoners" have been subject to the process, however. From 1990 to 2020, there have been at least 272 impeachment charges against 132 different heads of state in 63 countries. Most democracies (with the notable exception of the United States) involve the courts (often a national constitutional court) in some way. In Latin America, which includes almost 40% of the world's presidential systems, ten presidents from six countr ...
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Law Of Taiwan
The law of the Republic of China as applied in Free area of the Republic of China, Taiwan, Penghu, Kinmen and Matsu is based on civil law (legal system), civil law with its origins in the modern Japanese law, Japanese and German law, German legal systems. The main body of laws are codified into the Six Codes: Laws are promulgated by the President of the Republic of China, President after being passed by the Legislative Yuan; the enforcement rules of laws issued by the competent authority under the Executive Yuan designated by the legislation. Historic background Taiwan under Japanese rule After Taiwan ceded to Empire of Japan, Japan in 1895, the ''Civil Code of Japan'' was created in 1896. It was heavily influenced by the ''first draft'' of the German Civil Code and the French Civil Code. The code is divided into five books. Those on family and succession retain certain vestiges of the old patriarchal family system that was the basis of Japanese feudalism. It was in these secti ...
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Ombudsman
An ombudsman (, also ,), ombud, ombuds, ombudswoman, ombudsperson or public advocate is an official who is usually appointed by the government or by parliament (usually with a significant degree of independence) to investigate complaints and attempt to resolve them, usually through recommendations (binding or not) or mediation. Ombudsmen sometimes also aim to identify systemic issues leading to poor service or breaches of people's rights. At the national level, most ombudsmen have a wide mandate to deal with the entire public sector, and sometimes also elements of the private sector (for example, contracted service providers). In some cases, there is a more restricted mandate, for example with particular sectors of society. More recent developments have included the creation of specialized children's ombudsmen. In some countries, an inspector general, citizen advocate or other official may have duties similar to those of a national ombudsman and may also be appointed by a legi ...
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Auditor
An auditor is a person or a firm appointed by a company to execute an audit.Practical Auditing, Kul Narsingh Shrestha, 2012, Nabin Prakashan, Nepal To act as an auditor, a person should be certified by the regulatory authority of accounting and auditing or possess certain specified qualifications. Generally, to act as an external auditor of the company, a person should have a certificate of practice from the regulatory authority. Types of auditors * External auditor/ Statutory auditor is an independent firm engaged by the client subject to the audit, to express an opinion on whether the company's financial statements are free of material misstatements, whether due to fraud or error. For publicly traded companies, external auditors may also be required to express an opinion over the effectiveness of internal controls over financial reporting. External auditors may also be engaged to perform other agreed-upon procedures, related or unrelated to financial statements. Most important ...
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