举报执法不是行政机关主动履职的执法行为,而是基于举报启动的行政执法现象,作为执法手段在于事实有用性并具有现实经济动力,难以符合现代法治宏观要求和行政法治具体要求,难以保证避免执法冲动,难以保持不偏不倚的公正角色。难以符合正当程序的价值要求,难以通过法治价值和道德价值衡量,难以构建现代法治理念和构筑善良道德体系,难以维护政府执法的良好形象,难以保持依法行政本色和显现法治特色。 Reporting law enforcement is not a law enforcement act by the executive authorities on its own initiative, but rather as a phenomenon of enforcing the law based on whistleblower reporting. As a law enforcement tool, it is factually useful and has realistic economic impetus. It is difficult to comply with the requirements of the modern rule of law and the administrative rule of law, Impulse to enforce the law, it is difficult to maintain the impartial impartiality of the role. Difficult to meet the value requirements of due process, it is difficult to measure the values ​​of the rule of law and moral values, it is difficult to build a modern concept of law and moral system to build good, difficult to maintain a good image of government enforcement, it is difficult to maintain the nature of the administration according to law and show the characteristics of the rule of law.