科达机电内幕交易引发思考及对策分析

发布时间：2018-04-17 05:35

本文选题：科达机电 + 内幕交易　；参考：《会计之友》2014年22期

【摘要】：内幕交易是典型的证券欺诈行为,在世界各国都明令禁止,却频频出现,屡禁不止。内部信息知情者利用内幕消息通过"信息不对称"获取利益,对投资者利益造成严重损害,影响上市公司发展和金融市场正常运行。文章以查处科达机电内幕交易案件为例,明确内幕交易的概念,阐述其危害,分析我国关于内幕交易的法律、认定、处罚等方面问题,并从法律法规、职业道德、交易制度及内部控制四个层面讨论如何制定打击内幕交易的对策。
[Abstract]:Insider trading is a typical securities fraud, which is forbidden in every country in the world.Internal information insiders obtain benefits through "information asymmetry" by using insider information, which causes serious damage to the interests of investors and affects the development of listed companies and the normal operation of financial markets.Taking the case of insider trading of Koda electromechanical and mechanical as an example, this paper clarifies the concept of insider trading, expounds its harm, analyzes the law, determination and punishment of insider trading in our country, and from the aspects of laws and regulations, professional ethics, etc.Four levels of trading system and internal control discussed how to formulate countermeasures to crack down on insider trading.
【作者单位】：《会计之友》杂志社;
【分类号】：F832.51

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