华尔街“欺诈门”事件对中国衍生品市场制度完善的意义

2010年4月6日,美国证券交易委员会以涉嫌欺诈投资者对高盛公司提起民事诉讼,4月29日,SEC将高盛案移交美国司法部提起刑事侦查。随后,SEC联手美国司法部对华尔街更多大投资银行和评级机构展开了更大范围的调查,华尔街因此陷入＂欺诈门＂事件,并经受着前所未有的信用危机。华尔街＂欺诈门＂事件对中国衍生品市场制度完善具有非常重要的启示和意义,包括衍生品市场金融监管与金融创新应该同步协调、完善信息披露制度、加强对经纪商的行为规范、加强衍生品市场参与企业的内控机制建设以及要建立多元化的违法违规行为处理机制。

Significance of Wall Street Fraudulent Incident to China's Derivatives Market System Improvement

Goldman Sachs was accused of defrauding investors by U.S.Securities and Exchange Commission（SEC）at April 6,2010.At April 29,the case was transferred to U.S.Department of Justice for criminal investigation.Then,SEC and U.S.Department of Justice expanded the scope of investigation against other investment banks and rating agencies in Wall Street.Wall Street sank into a fraudulent incident and experienced an unprecedented credit crisis.Wall Street fraudulent incident has an important significance for China＇s derivatives market system improvement,such as financial supervision and financial innovation synchronization,perfecting the information disclosure system,regulating the behaviorof brokers,enhancing the enterprise＇s internal control mechanism,establishing a multiple illegal activities resolution mechanisms.