Since the Audit Law of the People’s Republic of China in 2006, relevant laws and regulations have been distinguishing the subject of audit punishment into fiscal revenue and expenditure and financial revenue and expenditure, the former one as an internal administrative act while the latter one an external one, implementing different remedy methods. However, this remedy system has some problems that are difficult to solve in practice and theoretical logic. There are two ways to solve this dilemma, one is to distinguish the audit punishment according to the object, the punishment for the government and its departments as an internal administrative act, and the punishment for the organizational unit as an external administrative act; the second path is to no longer distinguish audit punishment into internal administrative acts and external administrative acts and leave it to the object of audit punishment that are dissatisfied with the punishment decisions to choose their own remedy. In the future revision of the implementation regulations of the Audit Law, we can directly distinguish the remedy measures of audit punishment according to the audit object, or dilute the division of fiscal revenue and expenditure and financial revenue and expenditure, and let the audit object choose the remedy method.