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 ca-ses and puts forward some suggestions on how to perfect them,on the basis of strictly distinguishing the auditing respon-sibility 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
Key words
Limitation of Administrative Punishment/Securities Administrative Enforcement/Accounting Re-sponsibility/Audit Responsibility
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