违规披露、不披露重要信息罪的定性疑难问题研究

发布时间：2019-02-14 21:17

【摘要】：违规披露、不披露重要信息的行为发生在各行各业,但本文选取最具有代表性的证券市场为背景,解析此罪的的犯罪构成,众所周知,证券市场信息披露制度的程度和跟证券市场的良性发展成正比。完善的证券信息披露制度从微观层面上看可以保护投资者的合法权益,从宏观层面上看对一个国家经济的发展起着举足轻重的作用。本文首先对违规披露、不披露重要信息罪的犯罪客体进行分析,指出了目前的理论研究成果,并提出笔者自己的观点,然后对本罪的客观方面的疑难问题进行了探究,包括三个方面,第一关于“重要信息”的认定标准。第二关于“披露、不披露”的认定标准,第三“本罪危害结果的认定件。在犯罪主体方面,本文首先指出本罪的法定犯罪主体,然后根据目前的现状,提出一些建议。在犯罪主观方面,本文认为是直接故意和间接故意均可构成本罪,同时提出了过失不构成此罪的看法
[Abstract]:The behavior of illegal disclosure and non-disclosure of important information occurs in all kinds of industries, but this article chooses the most representative securities market as the background to analyze the criminal constitution of this crime. The degree of information disclosure system of securities market is directly proportional to the benign development of securities market. The perfect securities information disclosure system can protect the legitimate rights and interests of investors from the micro level, and it plays an important role in the development of a country's economy from the macro level. This paper first analyzes the object of the crime of breaking the rules and not disclosing important information, points out the current theoretical research results, and puts forward my own views, and then probes into the difficult problems in the objective aspects of the crime. Including three aspects, the first about the "important information" identification criteria. The second is about the standard of disclosing, not disclosing, and the third is the cognizance of the harm result of this crime. In terms of the subject of crime, this paper first points out the legal subject of the crime, and then puts forward some suggestions according to the present situation. In the subjective aspect of the crime, this article holds that both direct and indirect intent can constitute this crime, and puts forward the view that negligence does not constitute this crime.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D924.3

【参考文献】