本文選題：市值管理 + 股價(jià)操縱　； 參考：《經(jīng)濟(jì)體制改革》2017年03期

【摘要】：近年來(lái),證券市場(chǎng)上出現(xiàn)了假借"市值管理"名義的新型股價(jià)操縱行為,其實(shí)質(zhì)是"以合法的形式掩蓋其非法目的"的違法行為,本文對(duì)這種新型"股價(jià)操縱"行為的治理問(wèn)題進(jìn)行了研究,深入分析了如何從技術(shù)監(jiān)管層面上認(rèn)定假借"市值管理"名義的股價(jià)操縱行為,并建議通過(guò)強(qiáng)化證券法律環(huán)境、放松結(jié)果認(rèn)定要求、重視主觀操縱意圖性、加強(qiáng)稽查監(jiān)督以及建立行政刑事雙軌制監(jiān)管體系等規(guī)制手段,強(qiáng)化對(duì)于不法股價(jià)操縱行為的治理。
[Abstract]:In recent years, there has been a new type of stock price manipulation under the guise of "market value management" in the securities market, which in essence is an illegal act of "concealing its illegal purpose in a legal form".This paper studies the governance of this new type of "stock price manipulation", analyzes how to identify the stock price manipulation under the guise of "market value management" from the technical supervision level, and proposes to strengthen the legal environment of securities.In order to strengthen the governance of illegal stock price manipulation, we should pay attention to the intention of subjective manipulation, strengthen the supervision of inspection and establishment of administrative and criminal double track supervision system and strengthen the governance of illegal stock price manipulation.
【作者單位】： 安徽財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;
【基金】：國(guó)家社會(huì)科學(xué)基金項(xiàng)目“高新技術(shù)企業(yè)認(rèn)定前后的會(huì)計(jì)信息質(zhì)量問(wèn)題對(duì)資源配置效率的影響研究”(15BJY014) 安徽財(cái)經(jīng)大學(xué)科研創(chuàng)新基金項(xiàng)目“反向收購(gòu)上市、整體上市程度與盈余質(zhì)量”(ACYC2016177)
【分類號(hào)】：D922.287;F832.51

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