| 摘要: | 本論文主要以我國以及中國大陸內線交易構成要件的比較出發，先就內線交易的形成原因做說明，其次說明內線交易規範之禁止理由，接著觀察兩國內線交易法制的構成要件並就各要件之相關爭點提出探討，最後總結兩國規定之現行趨勢並就其現存缺陷而為建議。本論文分為五章，第一章介紹研究範圍、研究方法與論文架構；第二章為對我國內線交易所作之基本說明；第三章是針對我國內線交易之構成要件所為之探討；第四章則以中國大陸之相關規範為研究重心；第五章為結論，主要係就我國內線交易與中國大陸內幕交易相異的部分所作之對照。
就內線交易的規範而言，文獻多集中於探討我國及美國法制之構成要件，鮮少從我國與中國大陸相關法制之比較出發，觀察兩國現行內線交易法制之合理性。本文先介紹我國及中國大陸內線交易之基礎規定，再論述就兩國內線交易法制中所觀察得到的趨勢抑或缺陷，而提出本文之建議。
本文平均的將篇幅分配於我國及中國大陸之內線交易法制，先從構成要件及法律效果分析兩國內線交易之規定，介紹相關學說及實務上就各構成要件的定義及爭議問題，並在此基礎上，總結出兩國內線交易法制之趨勢與缺陷。一方面探討兩國內線交易構成要件以及法律效果不明確之處，一方面發現部分規範欠缺合理性，並為建議。
In this thesis, the main elements of insider trading in Taiwan and the mainland China starting first illustration of the reasons for the formation of the insider trading, followed by description of the reasons for the prohibition of insider trading norms, and then observe the constituent elements of insider trading between the legal system and the various elements of related point of contention is explored, and finally summarize the current trends of the two provisions and its existing defects to the recommended. This thesis is divided into five chapters, the first chapter describes the scope of the study, research methods and thesis structure; Chapter II for a basic description of insider transactions; Chapter III shall investigate Elements for insider trading in Taiwan; fourth the relevant norms of the chapters in mainland China for the research center of gravity; Chapter conclusions mainly on different parts of insider trading with mainland China by the control.
Insider trading norms, the literature concentrated on exploring the Elements of Taiwan and the United States legal system, rarely, from the legal system of Taiwan and the mainland China to observe the rationality of the current insider trading legal system in the two countries. This article first introduces the basis of the provisions of the Taiwan and the mainland China insider trading, and then discusses the two countries the trend observed in the insider trading legal system or the defects, while presenting the recommendations of this article.
In this paper the average space allocation transactions inside Taiwan and the mainland China legal system, starting with the elements and the legal effect of the provisions of the insider trading between the two countries to introduce the related theories and practices on the elements of the definition and controversial issues, and on thison the basis of summed up the trends and shortcomings of the bilateral insider trading legal system. The one hand, to investigate insider trading between the two countries constitute the elements as well as the legal effect of ambiguity, on the one hand, part of the specification the lack of rationality, and the proposed. |
