摘要
在资本市场企业并购重组活跃环境下,内幕交易这一资本市场"痼疾"不断呈现出新动向,如行为加剧化、主体多元化等。内幕交易新动向的法律成因主要在于现行法律法规对内幕交易规制的缺陷,即内幕交易法律责任的不力、内幕信息认定标准的不足、内幕交易取证的不易以及上市公司内部控制信息披露机制的不健全。因此,应立足于这些缺陷,完善内幕交易的法律规制,以维护资本市场的健康发展。
In the active capital market" s enterprise merger and reorganization environment, insider trading of the capital market "chronic illness" constantly has taken on a new trend, such as the behavior of insider trading has aggravated, the subject of insider trading has been diversification etc. The legal main causes of the new trends of insider trading is that current laws and regulations on insider trading has defect, namely the legal responsibility on insider trading is weak, the standards of evidence about inside information is insufficient, the insider trading information available is not easy and the listed company" s internal control information disclosure of the mechanism is not sound. So, in order to maintain the healthy development of the capital market, we should be based on these flaws, perfect the legal regulations of inside trading.
出处
《浙江金融》
北大核心
2011年第10期58-61,共4页
Zhejiang Finance
基金
安徽省哲学社会科学规划办公室项目"跨国证券融资法律监管研究"(项目编号:AHSK09-10D17)
安徽大学研究生学术创新研究项目(项目编号:YFC090087)的中间研究成果之一
关键词
内幕交易
并购重组
新动向
法律规制
insider trading
merger and reorganization
new trend
legal regulation