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刑事化的审计结果,是指在审计过程中发现或发生的触犯国家刑律的犯罪行为。国务院《关于违反财政法规处罚的暂行规定》第二十二条明确规定:“违反财政法规构成犯罪的,由司法机关依法追究刑事责任。”《审计条例》第十七条也规定,审计机关在审计过程中发现或发生犯罪行为时,则应“提请司法机关依法追究刑事责任”。就是说,对于刑事化的审计结果,必须依法向司法机关办理移交,别无其他选择。然而在现实中,有些审计机关常常越俎代庖,对刑事化的审计结果不是依法积极移交,而是“菩萨心肠”,私下了结,或以补代罚,或“以罚代法”。这固然与某些审计机关“有法不依,执法不严”的指导思想有关,也与有关法律规定不完善有关。例如不移交应负什么责任,移交的程序、方法等,都无法律规定。对此,我认为有必要加以完善。第一,要明确规定,凡属刑事
Criminalization of the audit results, refers to the process found in the audit or criminal acts that violate the national criminal law. Article 22 of the Interim Provisions on Penalties for Violation of Financial Regulations of the State Council clearly stipulates: “If a violation of the financial laws and regulations constitutes a crime, the judicial organs shall be prosecuted for criminal liabilities according to law.” Article 17 of the “Audit Regulations” also stipulates that the auditing organs When discovering or committing crimes in the process of auditing, they should “bring the judicial organs to pursue their criminal liabilities according to law”. That is to say, for the criminalization of the audit results, it must be transferred to the judiciary according to law, with no other choice. However, in reality, some auditing organs are often replaced by more auditors. The auditing of criminalization is not a positive transfer according to law. Instead, it is “the heart of Buddha.” It ends up in private or compensates for punishment or imposes a penalty on behalf of the law. Although this is related to the guiding ideology of “certain laws are not adhered to by law and lax enforcement of law” of some auditing organs, it is also related to the imperfection of relevant laws and regulations. For example, do not hand over what responsibility, transfer procedures, methods, there is no legal requirement. In this regard, I think it is necessary to improve. First, we must clearly stipulate that all criminal