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为了规范财政部门行使行政处罚裁量权行为,促进财政部门依法、公平、公正实施行政处罚,日前财政部制定了《财政部门行使行政处罚裁量权指导规范》(财法【2013】1号,以下简称《规范》),并于2013年2月1日起施行。《规范》的颁布,为财政部门依法行政、规范执法提供了有力指引。财政监督部门作为财政执法的重要部门,如何把握好手中的自由裁量度?本期专题围绕《财政部门行使行政处罚裁量权指导规范》进行深入探讨,以期为财政部门提高执法水平,推进依法行政提供一定的借鉴。
In order to standardize the financial departments to exercise the discretionary power of administrative penalties to promote the financial sector in accordance with the law, fair and impartial implementation of administrative penalties, the Ministry of Finance recently formulated the “guidelines for the exercise of the discretionary power of administrative departments of financial penalties” (Finance Law [2013] No. 1, hereinafter referred to as “Code”), and will come into effect on February 1, 2013. The promulgation of the “Norms” has provided a powerful guideline for the financial departments to administer according to law and standardize law enforcement. As an important department of financial law enforcement, how to grasp the discretion in the hands of the financial supervision department? This issue focuses on “the guidance of the financial department in exercising the discretionary power of administrative penalties” to conduct in-depth discussions with a view to improving the level of law enforcement for the financial sector and promoting the administration according to law Some reference.