Research On Corporate Compliance Prevention Paths For Information Disclosure Crimes In The Securities Marke

Compared with the traditional research path of information disclosure crime prevention,in the context of comprehensively promoting the reform of the securities market registration system,this article,from the perspective of composite major such as criminal law,legal accounting And its reasons,and promote the prevention of the crime from the following aspects:First,to deeply analyze the cause of information disclosure from the perspective of the fraud triangle theory,and refine the risk point of the crime to disclose the crime;the second is in the law.On the basis of risk point control,integrate the content advantages of internal control evaluation and the process advantage of compliance audit,and propose a general framework of compliance plans that focus on pre-case prevention;A suggestion of building a compliance information disclosure management system.The basic structure of this article is:the first part is the theory,the main contents include the proposal of the problem,the literature review,the problem focus,and the research method.This section summarizes the policies and theories of domestic domestic and foreign research in recent years on strict combating securities crimes,strengthening information disclosure management,and reviewing the current status of domestic and foreign research.The background and value of the rules have been summarized;the second part is the basic overview of information disclosure crime,including the definition of the concept of crime related crime,and an overview of the development of relevant legal norms in the new background.On the basis of refining the basic characteristics of the current securities market information disclosure of crimes;the third part is the analysis of the cause of crime,and it is also a typical embodiment of the cross-research method of this article.This part rely on the fraud triangle theory to deepen the cause of the disclosure of the securities market information and systematically systematically systematically and systematically systematically.Analysis of the typical risk points of information disclosure of crimes,and to type these risks into three major types of risks of stress,opportunities,and self-rationalization.The fourth part is criminal prevention.The basic framework,principles and specific compliance plans of compliance.As the main part of this article,this part first clarifies the criminal policy foundation of the current crime prevention.It reveals the basic framework of compliance from the perspective of corporate management and judicial incentive tools.In particular,this article rely on internal control and internal internal control and internal internal The specifications of the audit process and the elements of effective compliance are proposed to disclose specific compliance plans for the prevention of crime prevention in the securities market.The fifth part is inadequate and outlook.For academic rigorous and rational considerations,this part will explore the situation of the problems that do not apply corporate compliance and compliance in the prevention information disclosure of crimes,and further sort out the conditions for research compliance with compliance And put forward the problem of compliance traps.At the same time,at the end of the study of this article,some outlook on the disclosure of compliance information was proposed.While enriching the connotation of corporate compliance practice,it also provided another perspective for further improving information disclosure system.