【摘要】：根據(jù)1999～2009年證監(jiān)會(huì)與交易所查處的非經(jīng)常性損益列報(bào)違規(guī)事件的統(tǒng)計(jì)資料,發(fā)現(xiàn)此類違規(guī)行為的違規(guī)成本低,體現(xiàn)在其被查處的概率低和懲罰力度弱。為了保護(hù)投資者利益,保證金融市場健康有序發(fā)展,可考慮完善資本市場民事賠償制度,建立集團(tuán)訴訟機(jī)制,借助懲戒機(jī)制來加大違規(guī)成本。
[Abstract]:According to the statistical data of non-recurrent profit and loss reported violation events investigated and dealt with by CSRC and the exchange from 1999 to 2009, it is found that the low cost of such violations is reflected in the low probability of being investigated and punished and the weak punishment. In order to protect the interests of investors and ensure the healthy and orderly development of financial market, we can consider perfecting the civil compensation system of capital market, establishing the mechanism of class action, and increasing the cost of violation by means of disciplinary mechanism.
【作者單位】： 四川師范大學(xué)數(shù)軟學(xué)院會(huì)計(jì)系;西南財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;
【基金】：教育部人文社會(huì)科學(xué)青年基金項(xiàng)目(10YJC630410)
【分類號(hào)】：D922.28;F832.51

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