横向审核制度与听证制度比较研究吴三兴《行政处罚法》中的听证程序作为一项重要的程序制度首次出现在我国立法中，它必然要求工商行政管理机关遵循法律的规则建立和完善行政处罚制度。《工商行政管理机关行政处罚程序规定（试行）》（以下简称《程序》）中规定的横向审核... The Comparative Study of Horizontal Audit System and Hearing System Wu Hexing Hearing Procedure in Administrative Penalty Law, an important procedural system, first appeared in the legislation of our country. It necessarily requires the administrative organ of industry and commerce to establish and perfect the system of administrative penalty in accordance with the rules of law. Administrative Review of Administrative Punishment Proceedings (Trial) (hereinafter referred to as “Procedure”) of the Administration for Industry and Commerce ...