对完善我国短线交易归入制度的法律思考  

Thinking on disgorging short-swing insider profit

作　　者：赵万一[1] 刘小玲[2] 

机构地区：[1]西南政法大学,重庆400031 [2]审计署驻成都特派专员办公室,四川成都610000

出　　处：《法学论坛》2006年第5期67-72,共6页Legal Forum

摘　　要：短线交易是内幕交易的一种典型形态。各国立法上对短线交易行为的控制主要是通过归入制度实现的。我国现行立法上对短线交易的规定非常匮乏且不尽合理。今后的改革途径应当是适当扩大短线交易规制主体的范围;从立法上明确规制主体的身份界定标准;完善公司管理者和大股东的持股报告制度以及有关部门的信息披露制度;完善短线交易归入制度中的豁免适用规定;明确短线交易归入制度中的利润计算方法等。As insider trading in securities market has a serious impact on market and bring harm to investors, supervisors of different countries adopt strict regulations to prohibit it from being happening. One of the regulation systems is ＂disgorging short - swing insider profit＂, which prohibit insider person from being involved in such deals by pro - situated rules of threatening, and which is a definitely advanced system.This article tries to discuss some of these questions and introduce advanced experiences in foreign countries, so as to provide some suggestions that are intend to advance and perfect our rules of ＂disgorging short - swing insider profit＂.

关 键 词：短线交易 内幕交易 归入制度 证券规制 

分 类 号：D922.287[政治法律—经济法学]