论“市值管理”名义下“股价操纵”行为的治理

发布时间：2018-04-15 08:29

本文选题：市值管理 + 股价操纵　；参考：《经济体制改革》2017年03期

【摘要】：近年来,证券市场上出现了假借"市值管理"名义的新型股价操纵行为,其实质是"以合法的形式掩盖其非法目的"的违法行为,本文对这种新型"股价操纵"行为的治理问题进行了研究,深入分析了如何从技术监管层面上认定假借"市值管理"名义的股价操纵行为,并建议通过强化证券法律环境、放松结果认定要求、重视主观操纵意图性、加强稽查监督以及建立行政刑事双轨制监管体系等规制手段,强化对于不法股价操纵行为的治理。
[Abstract]:In recent years, there has been a new type of stock price manipulation under the guise of "market value management" in the securities market, which in essence is an illegal act of "concealing its illegal purpose in a legal form".This paper studies the governance of this new type of "stock price manipulation", analyzes how to identify the stock price manipulation under the guise of "market value management" from the technical supervision level, and proposes to strengthen the legal environment of securities.In order to strengthen the governance of illegal stock price manipulation, we should pay attention to the intention of subjective manipulation, strengthen the supervision of inspection and establishment of administrative and criminal double track supervision system and strengthen the governance of illegal stock price manipulation.
【作者单位】：安徽财经大学会计学院;
【基金】：国家社会科学基金项目“高新技术企业认定前后的会计信息质量问题对资源配置效率的影响研究”(15BJY014) 安徽财经大学科研创新基金项目“反向收购上市、整体上市程度与盈余质量”(ACYC2016177)
【分类号】：D922.287;F832.51

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