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近期,证监会在新中基案中,对一名帮助上市公司实施财务欺诈的外部人士给予警告、10万元罚款,引起市场关注。本文基于这一首次案例,分析了证券执法中行政处罚帮助教唆者遇到的难点问题,提出了初步解决思路,并通过典型执法案例介绍了美国证监会在给力的立法支持与刑事司法威慑下,如何在财务欺诈案中查处作为帮助教唆者的商业交易客户与银行机构,最后提出了立法与执法建议。
Recently, the Securities and Futures Commission has given a warning to an outsider who helped financial frauds of listed companies in the New Central Bank case, causing a fine of $ 100,000 to arouse market concern. Based on this first case, this article analyzes the difficulties that the administrative penalties aids the instigators encountered in the enforcement of securities law, puts forward some preliminary solutions, and introduces the CSRC ’s legislative support and criminal judicatory deterrence through typical law enforcement cases. How to investigate and deal with commercial transaction clients and banking institutions that help abettors in financial fraud cases and finally put forward suggestions on legislation and law enforcement.