论文部分内容阅读
内幕交易违法所得计算是认定内幕交易是否构成犯罪及如何惩处的重要依据,而期初持股是影响内幕交易收益水平的重要因素之一。本文从境外内幕交易案例出发,并结合会计实务理论,重点探究了内幕交易违法所得计算中对期初持股的处理。结果显示,不同计算方法结果各有差异,而后进先出原则对期初持股的处理具有重要借鉴意义。
The calculation of the illegal proceeds of insider trading is an important basis for determining whether the insider trading constitutes a crime and how to punish it. The initial holding of shares is one of the important factors that affect the income level of insider trading. Based on the case of the insider trading outside the country, combined with the theory of accounting practice, this article focuses on the handling of the initial holding of shares in the calculation of the illegal proceeds of insider trading. The results show that the results of different calculation methods have their own differences, and then the principle of first-in, first-out shares has important reference significance.