我国在《行政处罚法》中首次确立了听证制度,审计署最近在总结审计工作实践的基础上,发布实施了《审计机关审计听证的规定》(以下简称《规定》)、对审计听证——这一审计处罚的法定前置程序作了具体规定。这是审计程序法制建设的一件大事,对促进提 Our country established the hearing system for the first time in the Administrative Punishment Law. On the basis of summarizing the practice of auditing, the Audit Commission recently promulgated and implemented the “Provisions on Auditing Hearing Auditing by Audit Institutions” (hereinafter referred to as the “Regulations”), This audit of the legal pre-order made specific provisions. This is a major event in the construction of the legal system for the audit procedure, and it will promote the improvement of the legal system