审计机关作为国家独立的专职经济监督机关,行使自由裁量权进行审计处罚是其维护财经纪律的重要手段。但由于审计法律法规在制订过程中存在不足,审计机关内部作出处罚决定没有规范的程序可遵循,导致滥用自由裁量权的情况时有发生。本文对审计自由裁量权的种类、滥用自由裁量权的形式与危害以及规范自由裁量权的相关措施进行探究。 As an independent and full-time economic supervisory organ of the state, auditing organs exercising discretion to conduct audit and punishment is an important means for maintaining financial and economic discipline. However, due to the lack of audit laws and regulations in the process of formulation, the procedures for making internal penalties for non-standard decisions of auditing organs can be followed, resulting in the abuse of discretionary power from time to time. This article explores the types of audit discretion, the abuse of the form and harms of discretion, and the relevant measures to regulate the discretion.