【摘要】：執(zhí)法是立法的保障,效率和效果則是執(zhí)法的關鍵。本文基于資本市場虛假陳述監(jiān)管的角度,從效率和效果的兩個維度,對現(xiàn)有關于資本市場虛假陳述監(jiān)管經(jīng)濟后果的研究結果進行評述,進一步分析研究局限性,探求研究契機。同時,本文的研究對于正確認識監(jiān)管后果具有一定的重要意義。
[Abstract]:Law enforcement is the protection of legislation, efficiency and effect are the key to law enforcement. Based on the supervision of false statements in capital market, this paper comments on the existing research results on the economic consequences of false statements in capital markets from the two dimensions of efficiency and effect, further analyzes the limitations of the study and explores the research opportunities. At the same time, the research of this paper is of great significance for the correct understanding of regulatory consequences.
【作者單位】： 審計署審計科研所;云南民族大學;南京財經(jīng)大學會計學院;
【基金】：教育部人文社會科學研究西部和邊疆地區(qū)項目(項目編號:14XJC790012) 云南省哲學社會科學規(guī)劃項目(項目編號:QN2016060) 江蘇省教育廳高校哲學社會科學研究基金指導項目(項目編號:2014SJD132)階段性研究成果
【分類號】：D922.28
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本文編號：2503207