行政自由裁量权是法律、法规赋予行政机关在行政管理活动中依据立法目的和公正合理的原则,根据具体情况自行判断并自行决定实施其作为或不作为以及如何作为的权力。行政自由裁量权广泛存在于审计监督活动中,并对审计处理处罚产生着深刻的影响。深入研究审计执法中自由裁量权的? Administrative discretion is the power that administrative organs and administrative organs accord to the administrative organs in their administrative activities according to the purpose of legislation and the principles of fairness and reasonableness, and the discretion of the executive authorities according to the specific conditions and on their own initiative to decide whether to act or not. Administrative discretion widely exists in the audit supervision activities, and has a profound impact on the audit and punishment. In-depth study of audit discretion in law enforcement?