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审计的加处罚款是审计机关对被审计对象的违法行为按照法律法规作出处罚决定之后,被审计对象逾期不履行法定义务时,审计机关为促使其履行而采用的科以新的金钱给付义务的强制执行措施。其法律依据是《中华人民共和国行政处罚法》第五十一条:“当事人逾期不履行行政处罚决定的,作出行政处罚决定的行政机关可以采取下列措施:(一)到期不缴纳罚款的,每日按罚款数额的3%加处罚款;(二)根据法律规定,将查封、扣押的财物拍卖或者将冻结的存款划拨抵缴
The penalty imposed by the audit is the compulsory enforcement of the new money payment obligation by the auditing organ in order to promote its performance after the auditee has failed to perform the statutory obligation over the period after the auditing organ made the punishment decision on the illegal behavior of the audited object in accordance with laws and regulations. Implementation measures. Its legal basis is ”Article 51 of the Law of the People’s Republic of China on Administrative Punishment:“ ”If the party fails to perform the administrative penalty decision within the prescribed time limit, the administrative organ that made the decision on the administrative penalty may take the following measures: (1) If the party fails to pay the fine at the expiration of the term, A daily fine of 3% of the amount of the fine shall be imposed; (2) According to the law, the seizure and seizure of property auction or the transfer of the frozen deposit will be offset