【摘要】 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。更多还原

【Abstract】 The system of larger departments has brought demands for optimizing the uniformity of the main function of regulation,the regulatory policy-making procedures and the system of laws and regulations in the securities auditing market.Under the system of larger departments,the extent of authority of the regulatory body in China’s securities auditing market should be optimized in accordance with such principles as unity,authority and independence.The relative administrative procedural laws should be formulated to restrain and supervise the regulatory policy-making procedures in the securities auditing market and the power extent of the regulators,so as to enhance the transparency and authority of the regulatory policy-making procedures and to prevent the conflicts between departmental interest protection and the laws and regulations.更多还原