法律诉讼与资本市场:实证研究综述

发布时间：2018-02-16 04:30

  本文关键词： 股东诉讼 债务诉讼 资本市场 公司治理 投资者保护　出处：《中央财经大学学报》2017年10期 　论文类型：期刊论文

【摘要】："十三五"期间,依法治国是重要战略议题。如何依靠法律促进资本市场健康发展具有重要现实意义。保护投资者利益是资本市场健康发展的一个重要基础。保护投资者利益,监管机构可以通过立法,建立法律法规,完善投资者保护体系。除了立法,司法环节将直接决定法律的实施效果。资本市场中的诉讼案件及其执行效果为我们系统考察法律的司法情况提供了研究样本。目前,国内外积累了一部分研究成果,笔者从诉讼相关概念出发,构建了以诉讼为中心的研究结构框架,并针对上市公司和审计师这两类不同的涉诉主体,总结和分析了其诉讼风险的影响因素和应对措施两大问题,同时对可挖掘的研究方向进行了展望,以期能够促进国内学术界对于法律诉讼的进一步关注与研究。
[Abstract]:During the 13th Five-Year Plan, governing the country according to law is an important strategic issue. How to rely on law to promote the healthy development of capital market is of great practical significance. Protecting the interests of investors is an important foundation for the healthy development of capital market. Regulators can pass legislation, establish laws and regulations, and improve the investor protection system. The judicial link will directly determine the enforcement effect of the law. The litigation cases in the capital market and their enforcement effects provide a research sample for us to systematically investigate the judicial situation of the law. At present, some research results have been accumulated at home and abroad. Starting from the concept of litigation, the author constructs a framework of research structure centered on litigation, and summarizes and analyzes the influencing factors and countermeasures of litigation risk for two different types of litigant subjects, listed company and auditor. At the same time, it looks forward to the research direction that can be excavated, in order to promote the further attention and research of the legal litigation in the domestic academic circles.
【作者单位】： 中央财经大学会计学院;北京大学光华管理学院;
【基金】：国家自然科学基金“选择性执法——基于债务诉讼的经验证据”(项目编号:71572210)和“经济不确定性、企业投融资行为及经济后果研究”(项目编号:71472007) “中央高校基本科研业务费专项” “中央财经大学科研创新团队支持计划”项目
【分类号】：D925;F832.51

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