本文關(guān)鍵詞： 股東訴訟 債務(wù)訴訟 資本市場 公司治理 投資者保護(hù)　出處：《中央財(cái)經(jīng)大學(xué)學(xué)報(bào)》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(jìn)資本市場健康發(fā)展具有重要現(xiàn)實(shí)意義。保護(hù)投資者利益是資本市場健康發(fā)展的一個(gè)重要基礎(chǔ)。保護(hù)投資者利益,監(jiān)管機(jī)構(gòu)可以通過立法,建立法律法規(guī),完善投資者保護(hù)體系。除了立法,司法環(huán)節(jié)將直接決定法律的實(shí)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(jì)師這兩類不同的涉訴主體,總結(jié)和分析了其訴訟風(fēng)險(xiǎn)的影響因素和應(yīng)對措施兩大問題,同時(shí)對可挖掘的研究方向進(jìn)行了展望,以期能夠促進(jìn)國內(nèi)學(xué)術(shù)界對于法律訴訟的進(jìn)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(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;北京大學(xué)光華管理學(xué)院;
【基金】：國家自然科學(xué)基金“選擇性執(zhí)法——基于債務(wù)訴訟的經(jīng)驗(yàn)證據(jù)”(項(xiàng)目編號:71572210)和“經(jīng)濟(jì)不確定性、企業(yè)投融資行為及經(jīng)濟(jì)后果研究”(項(xiàng)目編號:71472007) “中央高�；究蒲袠I(yè)務(wù)費(fèi)專項(xiàng)” “中央財(cái)經(jīng)大學(xué)科研創(chuàng)新團(tuán)隊(duì)支持計(jì)劃”項(xiàng)目
【分類號】：D925;F832.51

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