由全国人大常委会直接起草并经全国人大八届四次会议讨论、通过的《行政处罚法》已于今年十月一日起实施了。笔者现就《行政处罚法》实施后,如何适应《行政处罚法》的要求,加强和改进审计执法工作,谈点初浅的看法:1.提高认识。《行政处罚法》的实施对审计执法工作产生诸多影响,涉及审计执法工作的方方面面,作为一名审计执法人员,如果不熟练掌握《行政处罚法》,领会其精神实质,还是按老规矩、老套路办事,就可能执法违法,造成严重后果。因此,各审计机关组织全员认真学习《行政处罚法》,向广大审计干部讲明实施《行政处 The direct drafting by the Standing Committee of the National People’s Congress and discussion by the Fourth Session of the Eighth National People’s Congress passed the “Administrative Punishment Law” which came into force on October 1 this year. After the implementation of “Administrative Penalties Law”, I now how to adapt to the “Administrative Penalties Law” requirements, to strengthen and improve the audit of law enforcement work, point of view: 1. To raise awareness. The implementation of the Administrative Punishment Law has a lot of impact on the work of auditing law enforcement and involves all aspects of auditing law enforcement. As an auditing law enforcement officer, if you are not familiar with the Law of Administrative Penalties, understand its spiritual essence, or follow the old rules, Routine work, law enforcement may be illegal, causing serious consequences. Therefore, all the auditing organs organize the whole staff to conscientiously study the “Administrative Punishment Law” and explain to the auditors how to implement the "Administrative Office