本文關(guān)鍵詞：內(nèi)幕交易違法所得計(jì)算研究　出處：《南京大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 內(nèi)幕交易違法所得 實(shí)際收益法 或有收益法 關(guān)鍵參數(shù) 超額收益法

【摘要】：近年來,內(nèi)幕交易已經(jīng)逐漸演變成證券市場(chǎng)最主要的違法犯罪行為,一直以來也是學(xué)界研究的重點(diǎn)。但是對(duì)于違法所得計(jì)算的研究相對(duì)還是較少的,且在實(shí)際執(zhí)法過程中也一直存在很多疑難問題。然而違法所得的數(shù)額將影響到行政處罰和刑事責(zé)任的追究,對(duì)此進(jìn)行研究具有很重要的現(xiàn)實(shí)意義。因此,本文針對(duì)目前研究的不足和我國(guó)執(zhí)法過程中遇到的疑難點(diǎn),深入研究境外內(nèi)幕交易違法所得計(jì)算的理論與實(shí)踐。主要運(yùn)用案例研究的方法,總共搜集了境外678個(gè)案例,研讀了157個(gè)違法所得計(jì)算較為詳細(xì)的案例,梳理總結(jié)出境外違法所得計(jì)算的相關(guān)內(nèi)容：違法所得的界定、實(shí)際收益法、或有收益法及關(guān)鍵參數(shù)的確定等；并根據(jù)發(fā)展的趨勢(shì),對(duì)超額收益法進(jìn)行前瞻性的研究,詳細(xì)闡述了概念和計(jì)算模型,并介紹了目前國(guó)外現(xiàn)有的幾種方法：基于事件研究法的潛在計(jì)量法和基于隨機(jī)游走模型的潛在概率法；且對(duì)國(guó)內(nèi)已公開的幾個(gè)案例進(jìn)行實(shí)證計(jì)算,比較分析各種方法的優(yōu)劣勢(shì)；通過上述的比較研究,為我國(guó)內(nèi)幕交易違法所得計(jì)算實(shí)踐提供具有可操作性的原則和方法。
[Abstract]:In recent years, insider trading has gradually evolved into the most important criminal activities in the securities market, which has been the focus of academic research. However, the research on the calculation of illegal income is relatively small. However, the amount of illegal income will affect the administrative punishment and criminal liability investigation, this study has a very important practical significance. In view of the deficiency of current research and the difficulties encountered in the course of law enforcement in our country, this paper deeply studies the theory and practice of the calculation of illegal income from foreign insider trading, mainly using the method of case study. A total of 678 cases abroad have been collected, 157 cases of calculation of illegal income have been read in detail, and summarized the relevant contents of the calculation of illegal income abroad: the definition of illegal income, the actual income method. Contingent income method and determination of key parameters; According to the trend of development, this paper makes a prospective study on the excess income method, and expounds the concept and calculation model in detail. It also introduces several existing methods in foreign countries: the potential metrology method based on event research and the potential probability method based on random walk model; And several cases that have been published in China have been empirically calculated, and the advantages and disadvantages of various methods are compared and analyzed. Through the above comparative study, it provides operational principles and methods for the calculation of illegal income from insider trading in China.
【學(xué)位授予單位】：南京大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F832.51;F275

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本文編號(hào)：1379327