上市公司违规视野下的内部人举报制度研究  

Internal Reporting System for Listed Companies with Violations

作　　者：蒋学跃[1] 

机构地区：[1]深圳证券交易所综合研究所,广东深圳518035

出　　处：《证券市场导报》2013年第11期55-62,共8页Securities Market Herald

摘　　要：内部人举报又被称为"吹响哨子",是指公司内部员工将公司涉嫌违规的信息根据一定的程序向特定机构检举告发的行为。在成熟资本市场中,内部人举报已经成为遏制上市公司违规的重要机制。为有效发挥这一制约机制,未来我国应该建立完善的内部举报人举报制度。首先,应建立透明的外部举报受理程序,监管机构应设立专门举报受理机构,公开举报信息的处理程序、举报人的身份保密、举报信息调查情况以及与举报人的持续性的交流,使举报程序透明,增强举报人对监管机构的信任;监管机构或自律性监管组织可以通过"指引"等软性机制引导公司建立内部举报程序,以缓和员工与公司之间的相互敌对状态,以充分发挥公司内部的自我纠错功能;建议由一些自律性组织为举报人提供咨询和协助的机制,为举报人提供相关的咨询和建议。The insider reporting, also known as ＂whistle blowing＂, refers to the internal staff of one company report alleged breach to specific institutions following certain procedures. In mature capital markets, insider reporting has become an important mechanism to contain listed companies from violations. We should also build sound internal whistleblower reporting system in China. First, a transparent procedure for external reports should be established, specialized agencies in the regulatory body should be set up, reporting process should be public, the identity of reporter should be confidential, reports should be investigated and the reporters should be in touch. So that the reporting process is transparent and the reporters have confidence with the regulatory authorities. Regulatory or self-regulatory organizations could use ＂guide＂ and other soft mechanism to help the establishment of internal reporting procedures, the hostility between the employers and employees would be eased and the self-correcting functions within companies could be maximized. Some self-regulatory organizations to provide advice and assistance to whistleblowers are also recommended.

关 键 词：公司治理 内部人举报 内部控制 

分 类 号：DF438[政治法律—经济法学]