功利主义视角下证券监管举报人制度的完善

Perfection of Whistleblower System in Securities Supervision from Perspective of Utilitarianism

依据功利主义原理研究我国证券监管举报人制度。结合2020年修订的《证券期货违法违规行为举报工作暂行规定》实际,探讨目前我国证券监管举报人制度的变化和不足,并从功利主义视角提出增加举报奖励金额、建立行政申诉和反报复索赔制度、健全举报人权益保障制度等完善证券监管举报人制度的措施。

According to the utilitarian principle,this paper studies the whistleblower system of China’s securities supervision.Combined with the actual situation of the Interim Provisions on Reporting Illegal Behaviors of Securities and Futures revised in 2020,this paper discusses the changes and deficiencies of the whistleblower system in China’s securities supervision,and puts forward some measures to improve the whistleblower system in securities supervision from the perspective of utilitarianism,such as increasing the reward amount for reporting,establishing the administrative appeal and anti-retaliation claim system,and improving the rights and interests protection system of whistleblowers.