【摘要】： 股份回購(gòu)作為一種公司理財(cái)手段和資本運(yùn)作方式，在國(guó)外的發(fā)展已有數(shù)十年的歷史，西方學(xué)者對(duì)股份回購(gòu)進(jìn)行了大量的理論和實(shí)證分析，，認(rèn)為在一個(gè)成熟、發(fā)達(dá)的資本市場(chǎng)，股份回購(gòu)具有多重經(jīng)濟(jì)功能�；谶@種認(rèn)識(shí)和經(jīng)濟(jì)生活的實(shí)際需求，采取原則上禁止股份回購(gòu)立法例的國(guó)家已普遍修正商事法律，緩和對(duì)股份回購(gòu)的嚴(yán)格限制，不同程度地放寬股份回購(gòu)的合法事由，改從回購(gòu)財(cái)源等方面加以規(guī)制。股份回購(gòu)在我國(guó)受到關(guān)注還是近幾年的事情，尚屬于金融創(chuàng)新的范疇，是證券市場(chǎng)上的熱點(diǎn)問(wèn)題。 本文運(yùn)用比較分析的方法，在簡(jiǎn)要介紹股份回購(gòu)原理和論述當(dāng)前國(guó)際立法趨勢(shì)的基礎(chǔ)上，結(jié)合我國(guó)已發(fā)生的股份回購(gòu)案例及我國(guó)原有公司法及相關(guān)法規(guī)的規(guī)定，對(duì)我國(guó)股份回購(gòu)的特點(diǎn)和操作中存在的問(wèn)題進(jìn)行分析，著重通過(guò)對(duì)新公司法及一些最新出臺(tái)的有關(guān)股份回購(gòu)方面法律法規(guī)的介紹，進(jìn)一步對(duì)相關(guān)規(guī)定進(jìn)行探討和分析，同時(shí)對(duì)一些學(xué)術(shù)界討論的熱點(diǎn)進(jìn)行闡釋和說(shuō)明，對(duì)我國(guó)股份回購(gòu)制度的完善提出一些自我的思路和想法，以求對(duì)我國(guó)股份回購(gòu)制度方面的立法完善工作有所啟示和助益。
[Abstract]:Share repurchase, as a means of corporate finance and capital operation, has been developed in foreign countries for decades. Western scholars have carried out a large number of theoretical and empirical analysis on share repurchase. They believe that it is in a mature and developed capital market. Share repurchase has many economic functions. Based on this understanding and the actual needs of economic life, countries that have adopted legislation to prohibit share repurchase in principle have generally amended their commercial laws, eased the strict restrictions on share repurchase, and relaxed to varying degrees the legal reasons for share repurchase. Reform from the repurchase of financial resources and other aspects of regulation. In recent years, share repurchase is a hot issue in the securities market, which belongs to the category of financial innovation. By means of comparative analysis, this paper briefly introduces the principle of share repurchase and discusses the current trend of international legislation, combined with the existing cases of share repurchase in our country and the provisions of the original company law and related laws and regulations in our country. This paper analyzes the characteristics and operational problems of share repurchase in China, and through the introduction of the new Company Law and some newly issued laws and regulations on share repurchase, further discusses and analyzes the relevant provisions. At the same time, it explains and explains some hot topics discussed in academic circles, and puts forward some self-thoughts and ideas to perfect the stock repurchase system in our country, in order to enlighten and help to perfect the legislation of our country's share repurchase system.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：D922.291.91

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