The supervisory system of the source of tax revenue is an important content of the system of tax collection and management,tax collection and management ability embodies a concentrated reflection of the ability to supervise to the source of tax revenue,it is a key of tax collection and management that the source of tax revenue is supervised.With the development of socialist market economy,the source of tax revenue of our country supervises the institutional improvement and lags behind seriously,unfavorable to national sustainable economic and social development.The article passes the comparison of the supervisory system of the source of tax revenue of developed country correctly mainly,draw the experience that can be used for reference,and put forward reform and countermeasure and suggestion of perfecting the supervisory system of source of tax revenue of our country on this foundation again.

文章以德、美、法国的研究生教育为例,分析了西方教育发达国家的研究生教育理念基础及其对中国研究生教育的借鉴意义,并从质量保证的角度讨论了研究生教育内部质量保证体系的一般原理及构成.