股份有限公司股份回购制度研究
发布时间：2019-01-03 08:15
【摘要】： 股份回购作为一种公司理财手段和资本运作方式，在国外的发展已有数十年的历史，西方学者对股份回购进行了大量的理论和实证分析，，认为在一个成熟、发达的资本市场，股份回购具有多重经济功能。基于这种认识和经济生活的实际需求，采取原则上禁止股份回购立法例的国家已普遍修正商事法律，缓和对股份回购的严格限制，不同程度地放宽股份回购的合法事由，改从回购财源等方面加以规制。股份回购在我国受到关注还是近几年的事情，尚属于金融创新的范畴，是证券市场上的热点问题。 本文运用比较分析的方法，在简要介绍股份回购原理和论述当前国际立法趋势的基础上，结合我国已发生的股份回购案例及我国原有公司法及相关法规的规定，对我国股份回购的特点和操作中存在的问题进行分析，着重通过对新公司法及一些最新出台的有关股份回购方面法律法规的介绍，进一步对相关规定进行探讨和分析，同时对一些学术界讨论的热点进行阐释和说明，对我国股份回购制度的完善提出一些自我的思路和想法，以求对我国股份回购制度方面的立法完善工作有所启示和助益。
[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.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D922.291.91
本文编号：2399110
[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.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D922.291.91
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