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我国《证券法》第47条对短线交易归入权作了有关规定,但其过于简单,可操作性不强。立法上的缺失导致这项权利在落实上的诸多困难,同时也造成司法实践在运用相关规定上的不便。因此,有必要对短线交易归入权的法律问题加以研究,使其发挥应有的作用。就其性质而言,法律中并未明确界定,且在理论界中也是众说纷纭,文章将就该制度的性质从理论上进行深入剖析,以期促进该制度的实施,维护证券市场的公正秩序。
Article 47 of the Securities Law of the People’s Republic of China has made provisions on the right of attribution to short-term trades, but it is too simple and not practicable. The lack of legislation leads to many difficulties in the implementation of this right, and also causes the inconvenience of judicial practice in applying the relevant provisions. Therefore, it is necessary to study the legal issues of short-term transaction ownership, so that it can play its due role. By its nature, the law is not clearly defined, and there are many different opinions in the theoretical community. The article will conduct an in-depth analysis of the nature of the system in theory in order to promote the implementation of the system and safeguard the fair order of the securities market.