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近期,随着中国证券监督管理委员会(下称“中国证监会”)向其派出机构下放行政处罚权,证券监管机构系统内行政处罚标准不一致的问题浮现。在此背景下,明确证券监管机构的行政执法标准、规范行政处罚自由裁量杈的行使,对保护行政相对人的合法权益,保障证券行政执法的一致性和严肃性,维护证券监管机构的良好形象,均具有重要意义。本文从某地方证监局对某上市公司财务信息披露违法行为行政处罚的案例切入,通过分析现有法律、法规、部门规章和规范性文件对上市公司财务信息披露违法行为行政处罚标准的规定以及证券监管机构在行政处罚实践中的案例,归纳和总结现有规定和行政执法实践中存在的问题,有针对性地提出规范证券行政执法自由裁量权制度的建议。
Recently, as the China Securities Regulatory Commission (CSRC) has delegated the power of administrative punishment to its dispatched institutions, the issue of inconsistent administrative penalties within the securities regulatory body has emerged. Under this background, it is necessary to clarify the standards of administrative law enforcement of securities regulatory agencies, standardize the exercise of the discretion of administrative penalty, protect the legitimate rights and interests of the counterparts, ensure the consistency and seriousness of securities administrative law enforcement, and safeguard the good image of securities regulatory agencies , Are of great significance. This article from a local CSRC on a listed company financial information disclosure violations of administrative penalties case cut through the analysis of existing laws, regulations, departmental rules and normative documents on the disclosure of financial information disclosure violations of the provisions of the administrative penalties and securities Regulatory agencies in the practice of administrative penalties cases, summed up and summarized the existing provisions and administrative law enforcement practice in the problems, put forward proposals to regulate the discretionary system of securities law enforcement.