证券投资者保护机构加强审计工作的研究  

Research on strengthening audit work of securities investor protection institutions

作　　者：朱浩文 Zhu Haowen(Law School of Nanjing Audit University,Nanjing,Jiangsu,211815)

机构地区：[1]南京审计大学法学院,江苏南京211815

出　　处：《市场周刊》2022年第5期120-123,共4页Market Weekly

基　　金：江苏省研究生科研与实践创新计划项目(项目编号:SJCX21_0865)。

摘　　要：2019年新修订的《证券法》首次规定了“投资者保护机构”,并赋予其一系列的职能,例如股东权利征集制度等,加强了对中小投资者的保护。投资者保护机构行使职能时,“审计”是对其进行监督管理的有效途径,可以反映投资者保护机构的运行情况,为投资者正确维权提供参考。然而,当前投资者保护机构的审计工作在思想工作、人才培养以及具体实施等方面存在着一些问题,应该从树立审计意识、人才培养和拓宽审计领域等三个方面进行完善。In 2019,the newly revised Securities Law for the first time stipulates an “investor protection agency”and endows it with a series of functions,such as shareholder rights solicitation system,to strengthen the protection of small and medium investors.When investor protection institutions exercise their functions,“audit”is an effective way to supervise and manage them,which can reflect the operation of investor protection institutions and provide reference for investors to protect their rights correctly.However,there are some problems in the ideological work,personnel training and concrete implementation of the audit work of investor protection institutions,which should be improved from the three aspects of setting up audit consciousness,personnel training and broadening the audit field.

关 键 词：投资者保护机构 审计工作 审计意识 

分 类 号：F239.6[经济管理—会计学]