本文關(guān)鍵詞： 股東訴訟 債務訴訟 資本市場 公司治理 投資者保護　出處：《中央財經(jīng)大學學報》2017年10期 　論文類型：期刊論文

【摘要】："十三五"期間,依法治國是重要戰(zhàn)略議題。如何依靠法律促進資本市場健康發(fā)展具有重要現(xiàn)實意義。保護投資者利益是資本市場健康發(fā)展的一個重要基礎(chǔ)。保護投資者利益,監(jiān)管機構(gòu)可以通過立法,建立法律法規(guī),完善投資者保護體系。除了立法,司法環(huán)節(jié)將直接決定法律的實施效果。資本市場中的訴訟案件及其執(zhí)行效果為我們系統(tǒng)考察法律的司法情況提供了研究樣本。目前,國內(nèi)外積累了一部分研究成果,筆者從訴訟相關(guān)概念出發(fā),構(gòu)建了以訴訟為中心的研究結(jié)構(gòu)框架,并針對上市公司和審計師這兩類不同的涉訴主體,總結(jié)和分析了其訴訟風險的影響因素和應對措施兩大問題,同時對可挖掘的研究方向進行了展望,以期能夠促進國內(nèi)學術(shù)界對于法律訴訟的進一步關(guān)注與研究。
[Abstract]:During the 13th Five-Year Plan, governing the country according to law is an important strategic issue. How to rely on law to promote the healthy development of capital market is of great practical significance. Protecting the interests of investors is an important foundation for the healthy development of capital market. Regulators can pass legislation, establish laws and regulations, and improve the investor protection system. The judicial link will directly determine the enforcement effect of the law. The litigation cases in the capital market and their enforcement effects provide a research sample for us to systematically investigate the judicial situation of the law. At present, some research results have been accumulated at home and abroad. Starting from the concept of litigation, the author constructs a framework of research structure centered on litigation, and summarizes and analyzes the influencing factors and countermeasures of litigation risk for two different types of litigant subjects, listed company and auditor. At the same time, it looks forward to the research direction that can be excavated, in order to promote the further attention and research of the legal litigation in the domestic academic circles.
【作者單位】： 中央財經(jīng)大學會計學院;北京大學光華管理學院;
【基金】：國家自然科學基金“選擇性執(zhí)法——基于債務訴訟的經(jīng)驗證據(jù)”(項目編號:71572210)和“經(jīng)濟不確定性、企業(yè)投融資行為及經(jīng)濟后果研究”(項目編號:71472007) “中央高�；究蒲袠I(yè)務費專項” “中央財經(jīng)大學科研創(chuàng)新團隊支持計劃”項目
【分類號】：D925;F832.51

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