Preventing insider trading is a consistent stand in securities law of every country . short - swing trading and profits returning system is a type of preventive mechanism in advance . this thesis expounds this system , consisting of four parts 禁止內(nèi)幕交易是各國證券法的一貫立場,而內(nèi)部人短線交易收益歸入制度是禁止內(nèi)幕交易的一種事前預(yù)防機(jī)制,所以有必要對該制度進(jìn)行系統(tǒng)研究。