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审计执法自由裁量权,是指审计机关及其工作人员在法律授权范围内,依据立法目的和公正合理原则,自行判断行政行为的条件,自行选择行为方式和自由作出审计处理决定的权力。审计监督的实践证明,审计执法自由裁量权的合理、适度运用,将有利于保护国家、社会和被审计单位的合法权益。但是,如果对它不加以控制,就会对被审计单位合法权益构成威胁,给国家和社会带来严重损害。
The discretionary power of auditing law enforcement refers to the power of the auditing organ and its staff within the scope of the law authorization to judge the conditions of the administrative act according to the purpose of the legislation and the principle of fairness and reasonableness and to choose the behavior and freedom to make the decision on the audit and handling. The practice of audit supervision proves that the reasonable and appropriate use of the discretion of audit law enforcement will be beneficial to the protection of the legitimate rights and interests of the state, society and audited entities. However, if it is not controlled, it will pose a threat to the legitimate rights and interests of the audited entity, causing serious damage to the country and society.