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。
In the ＂13th Five-Year＂ period, the rule of law is an important strategic issue. It is important to rely on the law to promote the healthy development of the capital market. Protecting the interests of investors is an important basis for the healthy development of the capital market. To protect the interests of investors, regulators can apply legislation, establish laws and regulations, improve the protection of investors. In addition to legislation, the judicial process will directly determine the effect of the implementation of the law. Both of The litigation cases in the capital market and the effect of the execution of the cases can provide a sample forthe study of the judicial situation of the law. At present, domestic and foreign study has accumulated some results. From the related concepts of litigation, we try to construct a research frame, and research the litigation involved in the listed companies and auditors, and summarize and analyze the influence factors. At the same time, the research will help promote domestic researcher to study the lawsuit further.
作者
王彦超
游鸿
樊帅
WANG Yan-chao YOU Hong FAN Shuai
出处
《中央财经大学学报》
CSSCI
北大核心
2017年第10期46-56,共11页
Journal of Central University of Finance & Economics
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
关键词
股东诉讼
债务诉讼
资本市场
公司治理
投资者保护
Stockholder＇s litigation Investor protection Debt litigation Capital market Corporate governance
