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大部制对证券审计市场规制主体职能、规制政策制定程序、法规体系的一致性提出了优化要求。在大部制下,应按统一性、权威性和独立性原则优化中国证券审计市场规制主体职责权限。应制定相关的行政程序法,对证券审计市场规制政策制定程序、规制者的权限进行约束监督,以增强规制政策制定程序的透明性、权威性,防止部门利益保护和法规之间的相互冲突。
Most systems put forward optimization requirements for the consistency of regulatory body functions, regulatory policy-making procedures, and regulatory systems in the securities audit market. Under the majority system, the authority and responsibility of the main body of the regulatory body in China’s securities audit should be optimized according to the principles of uniformity, authority and independence. The relevant administrative procedure law should be formulated to regulate and supervise the regulatory process of the securities audit market and the authority of the regulator so as to enhance the transparency and authority of the regulatory policy making process and prevent the conflicts of interest between departmental protection and laws and regulations.