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党的十八届四中全会《决定》指出:“行政机关要坚持法定职责必须为、法无授权不可为”。中共中央、国务院印发《法治政府建设实施纲要》提出“经过坚持不懈的努力,到2020年基本建成职能科学、权责法定、执法严明、公开公正、廉洁高效、守法诚信的法治政府。”同时要求各级行政机关必须在法律规定的实体及程序范围内行使职权,不能滥用或超越职权。审计法赋予了审计机关审计处理处罚权限,但在施行审计处理处罚时,往往出现了超越权限、超越法律规定幅度的处理处罚,以及应当移送事项不作移送
The “Decision” of the Fourth Plenary Session of the 18th CPC Central Committee pointed out: “Administrative agencies must adhere to their statutory duties and must not be lawless without law.” The CPC Central Committee and the State Council issued the Outline for Implementing the Construction of a Government Ruled by Law. “Through unremitting efforts, by 2020, a government ruled by law with scientific functions, statutory powers and responsibilities, strict law enforcement, openness and fairness, honesty, efficiency and law-abiding integrity will be basically established.” " At the same time, it requires administrative organs at all levels to exercise their functions and powers within the scope of entities and procedures stipulated by law and can not abuse or surpass their powers. The audit law has given the auditing organ audit and punishment authority, but in the implementation of the audit and punishment, there are often beyond the jurisdiction, beyond the scope of the law to deal with the punishment, and should not be transferred to transfer matters