内幕交易罪是证券犯罪中最为常见的一种，随着我国证券市场日益发展，内幕交易在我国可以用猖獗来形容。此种情况，一方面是因为我国对内幕交易理论和立法极不完善，一方面也由于在实践操作上存在相当的难度，没能有造成社会重大影响的案件，对人们的交易意义普遍不大。但是随着证券市场的完善及政府和司法机关对此罪的重视，国家和理论界越来越关注此罪。2005年修订的《中华人民共和国证券法》及2010年通过的《刑法修正案（七）》都结合我国的实际情况，并借鉴其他国家和地区的经验对内幕交易罪作出了相应修改。此次内幕交易罪的修订，虽然显示出了高层对打击内幕交易的决心，但是如何在错综复杂的案件中，找出定罪关键点，并在裁判过程中准确的定罪，即本罪在司法上的如何认定，更具有重大的现实意义。中国目前学者在理论上对内幕交易罪理论讨论比较多，主要集中在犯罪主体，犯罪客观方面和犯罪客观方面等。但是如何把刑法条文加以运用，针对现实社会存在的犯罪问题作出准确裁判，即刑法的适用，更具有现实意义，目前我国学者对这块的研究相对较少。美国作为当今世界证券市场最发达的国家，其在对内幕交易的理论研究、实际操作和监管防治方面有其独到之处，以判例的形式推动着对内幕交易罪的理解。其在监管机构、民事赔偿和刑事责任方面很有特点，对中国有很大的借鉴意义。本文结合笔者对中国证券市场的一些认识，主要针对我国在司法实践中认定此罪的难点进行分析，文章分为六部分，从内幕信息、内幕人员、内幕交易行为，立法完善等几个方面进行阐述，结合我国基本国情，司法机关对此罪的实践及目前立法现状，介绍一些发达国家的规定及制度，才他人之长，采用比较分析法，做了粗浅的探讨，希望对目前中国的司法实践有所帮助。

nsider trading in the securities of the most common crime, with the increasing development of China's securities market, insider trading rampant in our country can be described. This situation, partly because of legislation on insider trading theory and very imperfect, it is also because in practice there is considerable operational difficulties, did not have a significant impact on society caused by the case of significance to people in general do not deal . But with the stock market improved and the government and the judiciary's attention to this crime, the state and the theoretical community is increasingly concerned about this crime. Amended in 2005 the "PRC Securities Law " and the 2010 adoption of the "Criminal Law Amendment " is the actual situation in our country, and to learn from the experience of other countries and regions, the crime of insider trading to make the appropriate changes. The amendments to the crime of insider trading, although showing a high level of commitment to the fight against insider trading, but how complicated the case, identify the key points on conviction, And the exact process in the magistrates convicted, that is, on this crime to justice finds that more is of great practical significance. Scholars in theory, China is the crime of insider trading are more theoretical discussion, mainly in the subject of crime, crime and criminal objective aspect of the objective aspect and so on. But how to apply the provisions of the Criminal Code, for the real world there is an accurate judge of criminal issues, namely, the application of criminal law, even more practical significance, the current research of scholars on this relatively small. The United States as the world's most developed country in the securities market, insider trading in theory, practice and regulation has its unique control to drive the case in the form of understanding of the crime of insider trading. Its regulators, civil damages and criminal liability is very characteristic of China's great for reference. In this paper, the author of some understanding of China's securities market, mainly in the judicial practice in our country found difficult to analyze this crime, the article is divided into six parts, from inside information, insiders, insider transactions, and several other aspects of Legislation Elaborated. Combined with China's basic national conditions, the judiciary and the practice of this crime status of current legislation to introduce some rules and systems of developed countries, long before others, the use of comparative analysis, made a shallow discussion, in the hope that China's current judicial practice has The help.