对审计执法裁量权理论的不同解读  

Different Interpretations of the Audit Discretion Power

作　　者：尚兆燕[1] 

机构地区：[1]山东经济学院会计学院,山东济南250014

出　　处：《南京审计学院学报》2010年第3期61-66,共6页journal of nanjing audit university

基　　金：山东省自然科学基金项目(Y2007H12);山东省软科学研究项目(2008RKB267);山东省优秀中青年科学家科研奖励基金(2008BS8011)

摘　　要：裁量权因其复杂性一向被称为法学界中的难题。人性善,反而极力控制裁量;人性恶,却不得不授予裁量。对此悖论,许多学者从不同角度进行了解读。审计执法裁量权也面临同样的困境。对审计执法裁量权的理论基础从哲学、法学、经济学、语言学等角度进行多层次的考察,可以帮助人们更深刻地认识审计执法裁量权存在的空间以及意义。Discretion power has always been known as a puzzle for its complexity.We control the discretion power or grant it,be our human nature good or evil.Many scholars tried to give some theoretical interpretations from different angles to this paradox.The audit discretion power is also facing the same dilemma.Drawing ideas from existing research results,this paper studied the audit discretion power from the aspects of the philosophy,the legislation,the economics and the linguistics in order to help people gain a deeper understanding of its existence and significance.

关 键 词：审计执法 裁量权 哲学 法学 经济学 语言学 

分 类 号：D912.2[政治法律—民商法学]