笔者在简政放权政策措施落实跟踪审计中发现,有些行政事业单位乱收费、乱摊派屡禁不止,收费方式还呈现出新的特点。这里简单地谈谈目前常见的几种违规收费表现形式及审计方法。一、行政事业单位的收费类别行政事业单位收费是指由地方政府部门和行政事业单位以及授权的机构为主体,依照相关法律、法规准许收取的资金和费用,通常体现出 The author found in the follow-up audit of the measures of simplifying power and decentralization, that some administrative institutions charge unofficially for a long time and that the charging methods are still repeated, and new features have also emerged. Here to briefly talk about the current common forms of several charges and audit irregularities. I. Charges of Administrative Institutions Charges of administrative institutions refer to the fees and expenses that are allowed to be collected by local government departments, administrative institutions and authorized institutions as the main body and generally permitted to be collected in accordance with the relevant laws and regulations