金融举报者激励和反报复保护法律制度研究——以美国萨班斯法和多德-弗兰克法为核心

发布时间：2018-01-19 14:09

本文关键词： 金融举报者激励和反报复保护萨班斯法多德-弗兰克华尔街改革法　出处：《比较法研究》2017年02期 　论文类型：期刊论文

【摘要】：金融违法违规行为由于其固有的复杂性和隐蔽性,对其的有效发现一直都是世界性难题。美国学界研究表明金融举报在发现公司违法违规行为中的作用居于首位,监管机构自己主动发现的作用居于末位,甚至低于审计师和媒体。美国从萨班斯法到多德-弗兰克华尔街改革及消费者保护法,一直围绕着金融举报者奖励和反报复保护两大制度进行不断的构建和升级完善。我国金融举报者制度的规定聊胜于无,激励和反报复保护核心制度的缺位乏力注定了该制度沦为一纸空壳,由此带来的金融违法违规发现机制的孱弱和执法力度的疲软也放纵了我国各种金融乱象丛生,在此时代背景下建构并全面提升我国的金融举报者激励和反报复制度迫在眉睫。
[Abstract]:Because of its inherent complexity and concealment, financial violations and regulations. The effective discovery of it has always been a worldwide problem. American academic research shows that the role of financial reporting in the discovery of illegal activities of companies occupies the first place, and the role of the regulators themselves is at the bottom of the list. Even lower than auditors and the media. America from Sarbanes Act to Dodd-Frank Wall Street Reform and Consumer Protection Act. Financial whistleblower reward and protection against retaliation have been around the two systems of continuous construction and upgrading and perfection. China's financial whistleblower system is better than the provisions of the system. The absence of the core system of incentive and countervailing protection doomed the system to be a blank shell. The weakness of the detection mechanism of financial violations and regulations and the weakness of law enforcement also indulge all kinds of financial chaos in our country. Under this background, it is urgent to construct and promote the financial whistleblower incentive and anti-retaliation system in our country.
【作者单位】：山东大学法学院;
【基金】：国家社科基金青年项目“普惠金融视角下银行商业特许经营模式法律问题研究”(16CFX047)的阶段性成果
【分类号】：D971.2;DD912.28
【正文快照】： 我国当下的资本市场乱象纷呈早已是不争的事实,非法集资、财务造假、内幕交易、违规减持、欺诈发行、虚假信息披露、操纵股价等层出不穷且呈蔓延之势,而其中只有少部分违法行为被严厉查处追责。金融乱象野蛮滋长,究其根由,法律不完备固然是重要原因,但更重要的恐怕是监管的失

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