兩岸內線交易法律規制之研究

• Main Author: 曲澤
• Language: 中文
• Published: 國立政治大學
• Subjects: 內線交易; 兩岸; 法律規制; Insider Trading; Taiwan and Mainland China; Legal Regulations
• Online Access: http://thesis.lib.nccu.edu.tw/cgi-bin/cdrfb3/gsweb.cgi?o=dstdcdr&i=sid=%22G0101651063%22.

近年來，內線交易成為困擾兩岸證券市場發展的一個重要問題，兩岸學界與實務界對於該問題都有高度重視。兩岸具有以中文為媒介的共同文化背景，而且兩岸證券市場都是以散戶投資人為主，因此相較於歐美等地，兩岸在證券法規方面，特別是內線交易的法律規制方面更具有相互借鑒的意義。本文從內線交易的主體、主觀、客觀、法律責任及豁免條款四方面切入，在分析兩岸現有規制的基礎上，得出對於彼此有借鑒意義的規定。 === In recent years, Insider Trading has been a major distraction for the development of stock markets in both Taiwan and mainland China. As a result, many scholars and businessmen are increasingly concerned with this topic. It is important to note that stock markets in Taiwan and Mainland China are reasonably similar that retail investors are the major players in both markets. Compared with the United States and European jurisdictions, however, the markets in Taiwan and mainland China have a significant weakness in laws on insider trading. This thesis will first explain subject parts , subjective and objective of insider trading, then go on discussing its legal liabilities and exemption clauses. Finally, based on the analysis of the legal systems of Taiwan and mainland China, the thesis will suggest possible references which maybe beneficial to each systems.