归入权制度的主要法律问题研究

归入权(全称为“短线交易收益归入权”)制度是国际通行的一种内幕交易预防制度,由于该制度具有适用简便、可操作性强等优点,被各国视为一件铲除内幕交易的利器。我国的相关立法对归入权制度也作了规定,但是这些规定过于简陋,相关制度之间相互冲突,导致该制度在法律实践中鲜有适用。应当运用比较分析、法律经济分析、实证分析等方法,对归入权制度的规制对象、短线交易的标的、收益的计算方法以及司法实施机制等该制度的主要问题进行相对深入的研究。

Main Topics of Disgorgement System

The disgorgement is a universal legal system, whose aim is to prevent the insider trading. It is taken as an efficient instrument by theworld on account of it is easily being applicable and executed. The disgorgement system is established by the Law of the P.R.C., but it is so re-gretful that the rule is too simple and crude. And the rule in the law is not identical with that in the Corporate. It is rarely being applicable andexecuted because of these circumstances. In this paper, I mainly analyze the object of the disgorgement, the object of the short- swing, calculatingmethod of the short- swing profits and the performing of the disgorgement, utilizing the comparability method,the law economics method and so on.