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经济监督检查并作出行政处理处罚决定后,行政机关明确告知行政相对人依法享有行政复议的权利,是行政机关依法应当履行的义务和职责,符合行政机关政务公开的原则和要求。而在经济监督检查实务中,地方财政监督部门、审计部门等正式制发的经济监督检查“决定书”,却较普遍地存在未按法律、法规规定正确全面告知行政复议相关事项的情况。此类问题的存在,直接或间接地影响着行政相对人依法享有和行使行政复议的合法权利,有损于“决定书”的严肃性和行政机关的权威。
After the economic supervision and inspection and the decision of administrative punishment, the administrative organ explicitly informed the administrative counterpart of the right to administrative reconsideration in accordance with the law, which is the obligation and responsibility that the administrative organ should perform in accordance with the law and meets the principles and requirements of the administrative organ’s government affairs openness. However, in the practice of economic supervision and inspection, the “decision” issued by the local financial supervisory department and the auditing department formally issued the economic supervision and inspection, but more generally there are cases in which the matters concerning administrative reconsideration are not fully and correctly informed in accordance with the laws and regulations. The existence of such problems directly or indirectly affects the legitimate rights of administrative counterparts to enjoy and exercise administrative reconsideration in accordance with the law, which is detrimental to the seriousness of the “Decision” and the authority of the administrative authorities.