为验证潜在概率违法所得法(即PPD法)在认定股市内幕交易违法所得方面的可行性以及实际效果,运用该方法对我国沪深两市发生内幕交易的个案进行了违法所得额的模拟计算.结果表明,PPD法的实证效果欠佳,无法发挥其优势,目前应继续采用实际收益法和潜在确定性违法所得法对上市公司的违法所得进行认定,同时建议补充制定“实际减损”标准.%In order to validate the feasibility and the effects of the method of potential probabilistic disgorgement(namely PPD method)in identifying illegal gains in insider trading. this paper makes a simulation computation for illegal gains in insider trading which are obtained by some stocks in China's stock market. The result shows that the empirical effect of PPD method is unsatisfactory,and the advantages of PPD method is hard to be realized,and calculating illegal gains of insiders as their actual returns or PDD.is the best choice, and the standard of loss-avoided should be established.
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