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为保证审计机关的审计决定能够得到充分、全面地执行,维护审计工作的权威,《审计法》赋予审计机关一定行政强制执行措施的同时,《行政诉讼法》第六十六条、《行政处罚法》第五十一条、《审计法实施条例》第四十五条都明确赋予审计机关申请人民法院强制执行的权利。其实质就是国家以司法保障支持行政执法,但是在实际工作中审计机关如何向人民法院申请强制执行仍是一个陌生的问题。现将本局向人民法院申请的一起强制执行案的具体办理过程阐述于后,以供同仁参考。一、审计机关向人民法院提出强制执行申请。由
In order to ensure that audit decisions of auditing organs can be fully and comprehensively implemented and the authority of auditing work be maintained, while “Auditing Law” gives administrative auditors some administrative enforcement measures, Article 66 of Administrative Procedure Law, "Administrative Punishment Article 51 of the Law and Article 45 of the Implementing Regulations of the Audit Law clearly give the auditing organ the right to apply for enforcement by the people’s court. The essence is that the state supports judicial enforcement of administrative law enforcement with judicial guarantees. However, it remains a strange issue for audit agencies to apply for enforcement to the people’s courts in practical work. The specific procedures for handling this enforcement case filed by this Council with the People’s Court are set out for reference by colleagues. I. Auditing organs apply to the people’s court for compulsory execution. by