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本文通过对一般行政程序中证明标准的立法现状和理论分类的分析,结合审计行政工作的特点,借鉴诉讼理论中关于证明标准的研究成果,阐述了审计行政程序中证明标准多元性的特征,根据不同情况采取适当的证明标准将有助于规范审计行政执法行为、提高审计工作效率。同时,本文也揭示了我国关于行政立法中行政证据的证明标准单一性弊端,以期为今后相关的行政程序立法提供些许参考。
Based on the analysis of the legislative status and theoretical classification of the proof standards in the general administrative procedure, combined with the characteristics of the audit administration, drawing lessons from the research results on the standard of proof in the theory of litigation, this paper elaborates the characteristics of the standard of proof in the audit administrative procedure, Appropriate certification standards in different situations will help standardize the audit of administrative law enforcement and improve the efficiency of audit work. At the same time, this article also reveals the single drawbacks of the proof standards of administrative evidence in our country, with a view to providing some reference for the relevant administrative procedure legislation in the future.