财政行政复议应诉问题分析与对策——来自浙江省财政厅的实践与思考  

An Analysis on and Solutions to the Problems of Financial Departments' Responding to Administrative Reconsideration

作　　者：陈建中[1] 应海燕 Chen Jianzhong;Ying Haiyan

机构地区：[1]浙江省财政厅法规处

出　　处：《财政科学》2017年第10期135-140,共6页Fiscal Science

摘　　要：财政行政复议和应诉工作是财政执法监督的重要内容,是保证行政执法工作合法、合理、高效的重要手段。本文以浙江省财政厅为例,对新常态下财政行政复议诉讼案件的特点进行了归纳,对财政行政复议应诉工作存在的问题进行了梳理,并对进一步做好财政行政复议应诉工作提出了政策建议。本文认为,做好行政复议应诉工作,要进一步提高财政部门对行政复议应诉工作重要性的认识,健全财政法律体系,根据新情况采取有效措施最大程度地防范行政执法风险。要建立健全依法行政责任制,增强程序意识,做到过程留痕,并积极反思总结,及时补足短板。还要进一步加强财政执法队伍建设,积极推进机关负责人出庭制度。Financial administrative reconsideration is an impor tant part of supervision on administrative enforcement,and it is also an powerful tool to ensure legitimacy, reasonableness and efficiency of administrative enforcement. Taking Zhejiang Provincial Department of Finance as an example, this paper sums up the characteristics of financial administrative reconsideration cases, sorts out the problems on financial departments＇ responding to Administrative Reconsideration, and develops some recommendation on how to improve Financial Departments＇ responding to administrative reconsideration. This paper suggests that, to improve the activity of responding to administrative reconsideration, the awareness of the importance on this subject by financial departments should be enhanced, legal system on finance should be upgraded, effective measures that adapt to new circumstances to prevent the risk of administrative enforcement as mostly as possible should be taken. Meanwhile,establishing and improving responsibility system on administrative enforcement,enhancing enforcement officers＇ procedural consciousness, encouraging the conduct of preserving all the reference materials, motivating the officers to review and summarize past work and to remedy the shortcomings are all necessary. Last but not the least,strengthening financial Departments＇ administrative enforcement team is needed,and carrying forward the regulations of appearance in court by the responsible personnel of the administrative organs is also required.

关 键 词：财政 行政复议 应诉 对策 

分 类 号：F812.2[经济管理—财政学]