【作者】 宋瑞秋；

【导师】 李伯侨；

【作者基本信息】 暨南大学 ， 中国经济法， 2001， 硕士

【摘要】 我国《证券法》第42条确立了内部人短线交易利益归入制度。该制度在不考察内部人主观意图的情况下，设立了公司的归入权，以规范内部人的短线交易行为。其价值底蕴在于维护外部股东对证券市场公正的信赖，以及强化公司内部人对公司诚信义务的恪守。文章借鉴美国及台湾地区的立法例，参酌学者的论著，就内部人短线交易之法律问题，作一系统性研究，期能抛砖引玉。文中谨慎界定了该制度之短线交易行为、内部人、归入权主体类型等各项构成，并推荐使用运筹学方法解决复杂情况下归入利益的计算问题。最后，结合我国实际，建议设立包括内部人持股变动申报制度和股东代位诉讼制度在内的两项辅助制度，并提出对现行法进行修改与补充的立法建议，以增进该制度适用的合理化与效率化，使其真正融入本国的立法体系。更多还原

【Abstract】 The special liability system of disgorging insiders?short-swing profits is established by Article 42 of The Securities Law of the P. R. C.. Despite insiders?intent, it acknowledges company抯 right to disgorge insiders?short-swing profits. Whose value is to maintain outside stockholders?confidence in stock market and to consolidate insiders?abiding by the duty of loyalty. Taking our practice into consideration, this essay first analyses the system抯 components, including short swing-trading, insiders, and subjects who enjoy the right to disgorge0 In order to promote rationalization and efficiency of the system in harmony with our legislation, the essay presents measures to eliminate flaws in the system, and proposes two auxiliary systems. One is insiders?declaration of his changing stocks, and the other stockholders subrogation litigation,更多还原