| 证券投资基金“老鼠仓”问题研究 |
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| 引用本文： | 祝文峰,刘银凤.证券投资基金“老鼠仓”问题研究[J].经济问题,2008,347(7). |
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| 作者姓名： | 祝文峰 刘银凤 |
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| 作者单位： | 1. 安徽财经大学,金融学院,安徽,蚌埠,223001
2. 南京审计学院,金审学院,南京,211815 |
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| 摘 要： | 所谓"老鼠仓"是指庄家在用公有资金拉升股价之前,先用自己个人的资金在低位建仓,待用公有资金拉升到高位后个人仓位率先卖出获利.它实质上是利用内幕信息进行违规的利益输送问题,是一种损害证券投资基金持有人利益的不道德行为.主要针对"老鼠仓"形成的原因进行了分析,并提出构建"老鼠仓"防火墙的对策措施.
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| 关 键 词： | 老鼠仓 利益输送 外部监管 内部控制 |
Study on Rat Trading of the Securities Investment Found |
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| ZHU Weng-feng,LIU Yin-feng.Study on Rat Trading of the Securities Investment Found[J].On Economic Problems,2008,347(7). |
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| Authors: | ZHU Weng-feng LIU Yin-feng |
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| Institution: | ZHU Weng-feng1,LIU Yin-feng2(1.School of Finance,Anhui University of Finance & Economics,Bengbu 233000,China,2.Goldenaudit College,Nanjing Audit University,Nanjing 211815,China) |
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| Abstract: | The so-called rat trading is to refer to a banker who uses personal fund to open a position in low-order before using public fund to rise the share price,and when the public fund has rised the share price to high-order,the banker takes the lead to sell the share in order to earn benefit. In substance it is a problem of making use of intra-information to transport illicit ernings,and also is one kind of immoral behavior of damaging the benefit of the securities investment fund owners.The article analyses mai... |
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| Keywords: | rat trading tunneling external supervision internal control |
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