论审计处罚中的违法所得

财经审计法律法规中的违法所得既可以表现为不应有而有，又可以表现为不应免而免。违法所得应该是已实现的经济收益。为体现《行政处罚法》立法精神和行政执法的效益、公平原则，认定和计算违法所得时应包括成本。没收违法所得应注意：没收较大数额的违法所得宜听证；对违法所得有明确合法权利请求人的应先行退还再予没收。

Illegal Interest in Audit Punishment

Confiscation of illegal interest and fine of such interest on the amount illegally obtained as the base number is one of important audit punishments.But what is illegal interest? And how to define the calculation? The relevant laws and regulations are not clear about the definition.From the administrative law,this paper attempts to explore such issues as concept of illegal interest in the laws and regulations of finance,recognition and calculation of such interest,some problems worthy note in the confiscati...