本文選題：科達(dá)機(jī)電 + 內(nèi)幕交易��； 參考：《會(huì)計(jì)之友》2014年22期

【摘要】：內(nèi)幕交易是典型的證券欺詐行為,在世界各國都明令禁止,卻頻頻出現(xiàn),屢禁不止。內(nèi)部信息知情者利用內(nèi)幕消息通過"信息不對(duì)稱"獲取利益,對(duì)投資者利益造成嚴(yán)重?fù)p害,影響上市公司發(fā)展和金融市場(chǎng)正常運(yùn)行。文章以查處科達(dá)機(jī)電內(nèi)幕交易案件為例,明確內(nèi)幕交易的概念,闡述其危害,分析我國關(guān)于內(nèi)幕交易的法律、認(rèn)定、處罰等方面問題,并從法律法規(guī)、職業(yè)道德、交易制度及內(nèi)部控制四個(gè)層面討論如何制定打擊內(nèi)幕交易的對(duì)策。
[Abstract]:Insider trading is a typical securities fraud, which is forbidden in every country in the world.Internal information insiders obtain benefits through "information asymmetry" by using insider information, which causes serious damage to the interests of investors and affects the development of listed companies and the normal operation of financial markets.Taking the case of insider trading of Koda electromechanical and mechanical as an example, this paper clarifies the concept of insider trading, expounds its harm, analyzes the law, determination and punishment of insider trading in our country, and from the aspects of laws and regulations, professional ethics, etc.Four levels of trading system and internal control discussed how to formulate countermeasures to crack down on insider trading.
【作者單位】： 《會(huì)計(jì)之友》雜志社;
【分類號(hào)】：F832.51

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