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听证作为审计处罚的法定前置程序,对于促进提高审计机关依法审计的能力与水平,完善审计法制监督体系,减少行政争议,防范审计风险,提高审计质量具有重要意义。一、审计处罚听证实施规程初探审计机关应贯彻依法行政和保护当事人权益、公正公开程序正当、处罚和效益相结合等原则组织实施听证工作,其具体操作,可大致依据如下程序进行:
Hearing as a legal preemptive procedure for auditing and punishment plays an important role in promoting the ability and level of auditing organs to audit according to law, improving the supervision system of auditing legal system, reducing administrative disputes, preventing auditing risks and improving audit quality. First, the auditing punishment to implement the rules of hearing Audit should implement the principle of administration according to law and protect the rights and interests of litigants, fair and impartial procedures, the combination of punishment and effectiveness of the organization and implementation of the hearing, the specific operation, can be generally based on the following procedures: