Study On Improvement Of The Way Of Administrative Remedy About Audit Decision

Nowadays the way of administrative remedy about audit decision was built based on the distinction between the financial revenue and expenditure and the fiscal revenue and expenditure in our country. Legislators think that the audit decision about financial revenue and expenditure belongs to external administrative act, which the way of administrative remedy include administrative reconsideration and administrative proceedings; the audit decision about fiscal revenue and expenditure belongs to internal administrative act, it can only request the government to make a ruling. There are a lot of disadvantages of the existing way of administrative remedy about audit decision in our country; it is difficult to distinguish between financial revenue and expenditure and fiscal revenue and expenditure. It violate the principle of administrative internal remedy have priority when an auditee is not satisfied with the audit decision about financial and expenditure can apply for administrative reconsideration or bring administrative proceedings freely.An auditee will apply for administrative reconsideration to the people’s government when it not satisfied with the audit decision about financial and expenditure, it will damage auditing independence. An auditee requests government for making a final ruling, it not only will damage auditing independence and go against due process of law and violate the principle of judicial final settlement but also conflict with article 42 of Audit Law when it is not satisfied with the audit decision about fiscal revenue and expenditure.The reason why the existing way of administrative remedy about audit decision has so many disadvantages is that the lawmaker recognized the legal attribute of the audit decision about fiscal revenue and expenditure mistake and neglected auditing independence. Actually, both the audit decision about financial revenue and expenditure and the audit decision about fiscal revenue and expenditure are external administrative act, so the way of administrative remedy of them should not be different. I recommend that abolish the system that the way of administrative remedy about audit decision which built based on the distinction between the financial revenue and expenditure of the fiscal revenue and expenditure. I suggest lawmaker establish the audit institution at a higher leve as the only administrative reconsideration organ for the requirements of professionalism and independence of the audit decision. I suggest lawmaker establish the pre-review as the connection between administrative reconsideration and administrative proceeding.I recommend that abolish the ruling of government. I recommend putting the audit decision about fiscal revenue and expenditure into the scope of review of administrative reconsideration and administrative proceeding.