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今年刑法修正案(七)将“老鼠仓”行为纳入刑法,规定了对基金管理公司、证券公司、商业银行或者其他金融机构的工作人员,利用因职务便利获取的内幕信息以外的其他未公开的经营信息,违反规定,从事与该信息相关的交易活动,或者建议他人从事相关交易活动的惩罚,彰显了政府决策机构整顿证券金融市场的决心。由于“老鼠仓”这种违法行为较为隐蔽且专业性强,为公众所陌生。本文就“老鼠仓”行为的特点展开分析,并对这一违法行为的侦查取证工作进行论述。
This year’s Criminal Law Amendment (VII) Incorporating the “Rat Storehouse” into criminal law stipulates that employees of fund management companies, securities companies, commercial banks or other financial institutions should make use of other information not contained in the inside information acquired through employment Public management information, violations of regulations, engaging in trading activities related to the information, or punishing others for engaging in relevant trading activities demonstrate the determination of the government policy-making organs to rectify the securities and financial markets. Because “mouse warehouse ” this kind of illegal behavior is more subtle and professional, is unfamiliar to the public. This article analyzes the characteristics of the “rat warehouse” behavior and discusses the investigation and evidence collection of this illegal act.