证券类行政执法中审计机构违法行为的追诉时效认定研究  

Research on the Statute of Limitations for Illegal Acts of Audit Institutions in Securities Administrative Law Enforcement

作　　者：王雪川 WANG Xuechuan(Law School of Central University of Finance and Economics,Beijing 100080,China)

机构地区：[1]中央财经大学法学院,北京100081

出　　处：《中国证券期货》2024年第5期75-84,共10页Securities & Futures of China

摘　　要：目前,证券类行政处罚案件中对于《行政处罚法》第三十六条的适用出现较大争议,讨论主要集中在审计机构行政违法行为“连续状态”的界定和审计机构违法行为“被发现”时点的判断两个方面。本文通过阐释当前证券监管部门对这两类问题的裁判思路,分析该类案件的处罚逻辑,并进一步提出完善性建议,即在严格区分上市公司审计责任和会计责任的基础上,将审计机构的行政违法行为界定为一般行政违法行为,以及违法行为被发现的时点以行政机关具有追诉意思时为准。At present,the application of article thirty-six of the Law on administrative punishment in the cases of administrative punishment in the category of securities has become more controversial,the discussion mainly focuses on the definition of“Continuous state”of the audit institution s administrative illegal act and the judgment of the time when the audit institution s illegal act is“Discovered”.This paper analyzes the penalty logic of these two kinds of cases and puts forward some suggestions on how to perfect them,on the basis of strictly distinguishing the auditing responsibility and the accounting responsibility of listed companies,the audit institution s administrative illegal act is defined as the general administrative illegal act,and the time when the illegal act is discovered is when the administrative organ has the intention to prosecute.

关 键 词：行政处罚追诉时效 证券类行政执法 会计责任 审计责任 

分 类 号：D922.11[政治法律—宪法学与行政法学] D922.287[政治法律—法学]