防止审计执法自由裁量权滥用或错用

• 作 者: 张明金
• 机 构: 湖北省宜昌市夷陵区审计局,
• 出 处: 中国审计
• 发表日期: 2010年07期

行政自由裁量权,是国家行政机关在国家法律、法规规定幅度范围内有选择地对行政相对人进行行政处罚的权力。审计机关作为国家行政执法部门,在日常审计执法活动中,经常要行使自由裁量权。因此,审计机关能否合法、合理,公平、公正地行使自由裁量权,既是评价和考核审计工作质量的重要内容,也是审计机关坚持严

Administrative discretion is the power of the state administrative organ to selectively impose administrative punishment on the administrative counterpart within the range prescribed by the national laws and regulations. As the state administrative law enforcement department, auditing organs often exercise discretion in the daily audit of law enforcement activities. Therefore, whether the auditing organ can legally, fairly, fairly and impartially exercise its discretion is not only an important part of evaluating and assessing the quality of audit work,