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为规范我国审计机关的审计处罚程序,我们认为在实施审计听证的过程中应当注意以下几个问题: 一、启动听证程序应根据当事人自己的意志决定。 他可以要求举行听证会;也可以放弃权利,不要求举行听证会,任何单位或个人均不得违背当事人的意愿强令其行使要求或放弃举行听证的权利。同时审计机关也有义务保障当事人的这一权利。在对当事人作出听证范围内的审计处罚前,应当向当事人送达审计听证告知书,并告知当事人在一定期限内有权要求举行审计听证会。同时不得因当事人要求举行审计听证会,在听证会上进行申辩和质证而加重审计处罚。
In order to regulate the auditing and punishment procedures of the auditing organs in our country, we think the following questions should be paid attention to during the process of auditing the audits: First, the procedures for starting the hearing should be decided according to the parties’ own will. He may ask for a hearing; he may also waive his right and does not require a hearing, and no unit or individual may compel him to exercise his or her right to hold a hearing against the wishes of the parties. At the same time audit agencies also have an obligation to protect the parties of this right. Before making an audit and punishment within the scope of the hearing, the party concerned shall serve on the party a notice of audit hearing and inform the party of the right to request an audit hearing within a certain period of time. At the same time shall not be due to the parties asked to hold an audit hearing, hearing at a hearing and cross-examination to aggravate the audit penalties.