中国上市公司非经常性损益列报的监管惩戒考察
发布时间：2018-11-14 13:36
【摘要】：根据1999～2009年证监会与交易所查处的非经常性损益列报违规事件的统计资料,发现此类违规行为的违规成本低,体现在其被查处的概率低和惩罚力度弱。为了保护投资者利益,保证金融市场健康有序发展,可考虑完善资本市场民事赔偿制度,建立集团诉讼机制,借助惩戒机制来加大违规成本。
[Abstract]:According to the statistical data of non-recurrent profit and loss reported violation events investigated and dealt with by CSRC and the exchange from 1999 to 2009, it is found that the low cost of such violations is reflected in the low probability of being investigated and punished and the weak punishment. In order to protect the interests of investors and ensure the healthy and orderly development of financial market, we can consider perfecting the civil compensation system of capital market, establishing the mechanism of class action, and increasing the cost of violation by means of disciplinary mechanism.
【作者单位】： 四川师范大学数软学院会计系;西南财经大学会计学院;
【基金】：教育部人文社会科学青年基金项目(10YJC630410)
【分类号】：D922.28;F832.51
[Abstract]:According to the statistical data of non-recurrent profit and loss reported violation events investigated and dealt with by CSRC and the exchange from 1999 to 2009, it is found that the low cost of such violations is reflected in the low probability of being investigated and punished and the weak punishment. In order to protect the interests of investors and ensure the healthy and orderly development of financial market, we can consider perfecting the civil compensation system of capital market, establishing the mechanism of class action, and increasing the cost of violation by means of disciplinary mechanism.
【作者单位】： 四川师范大学数软学院会计系;西南财经大学会计学院;
【基金】：教育部人文社会科学青年基金项目(10YJC630410)
【分类号】：D922.28;F832.51
【参考文献】
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