本文選題：股份回購　切入點(diǎn)：價值取向　出處：《南京師范大學(xué)》2005年碩士論文　論文類型：學(xué)位論文

【摘要】：股份回購(Stock Repurchase),又稱為股份的贖回和重購(Redemption and Repurchase of Shares),即公司按照一定的程序,重新購回發(fā)行在外或流通在外的部分公司股份的行為。 在西方資本制度成熟的國家,股份回購是常見的資本運(yùn)作和企業(yè)經(jīng)營方式。各國關(guān)于股份回購的立法主要有“原則禁止,例外允許”和“原則允許,例外禁止”兩種模式。我國關(guān)于股份回購制度的立法和實(shí)踐仍處于探索、嘗試階段。透過我國的《公司法》、《上市公司章程指引》、《到境外上市公司章程必備條款》等法律中關(guān)于股份回購的規(guī)定,可以看出我國采用的是更為嚴(yán)格的“原則禁止,例外允許”的模式。這種模式在我國市場經(jīng)濟(jì)發(fā)展的初期,對保護(hù)股東和債權(quán)人利益、維護(hù)交易秩序等方面起到了積極的作用。然而,還應(yīng)當(dāng)看到我國的股份回購制度仍有許多不完善的地方,并且隨著經(jīng)濟(jì)的進(jìn)一步發(fā)展,其在立法上存在簡單、缺乏操作性等弊端日益顯露出來,越來越不能解決實(shí)踐中出現(xiàn)的問題。因此,如何通過立法完善我國的股份回購制度已經(jīng)提上了歷史日程。
[Abstract]:Stock repurchase is also called redemption of shares and repurchase of shares, that is, the act of repurchasing and repurchasing some shares of a company which is issued or circulated in accordance with certain procedures. In western countries with mature capital system, share repurchase is a common mode of capital operation and business operation. The legislation and practice of share repurchase system in China are still in exploration. Through the provisions on share repurchase in China's Company Law, the guidelines of articles of Association of listed companies, and the articles of Association of overseas listed companies, we can see that our country adopts a more stringent "prohibition" principle. This model has played a positive role in protecting the interests of shareholders and creditors and maintaining the order of transactions in the early stage of the development of the market economy in China. We should also see that there are still many imperfections in China's share buyback system, and with the further development of the economy, its shortcomings in legislation are simple and lack of operability. Therefore, how to perfect the stock repurchase system through legislation has been put on the historical agenda.
【學(xué)位授予單位】：南京師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：D912.29

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 李春陽;公司股份回購法律問題研究[D];大連海事大學(xué);2008年

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本文編號：1570511