| 上市公司股份回购的利弊研究 |
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| 引用本文： | 徐宝华.上市公司股份回购的利弊研究[J].安徽电气工程职业技术学院学报,2007,12(2):49-53. |
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| 作者姓名： | 徐宝华 |
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| 作者单位： | 宣城供电公司,安徽,宣城,242000 |
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| 摘 要： | 股份回购是成熟资本市场上常见的资本运营方式,该方式对改善我国资本市场的产权结构及治理环境具有重要的现实意义.我国新《公司法》扩大了股份回购的适用范围,将原有的两种例外许可扩张为四种,使这一资本运营手段有了更广阔的施展空间.但股份回购利弊兼具,正确认识其利弊所在,进而能从制度层面规范行为和规避风险,是利用股份回购这一资本运作手段兴利除弊的有效切入点.
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| 关 键 词： | 公司法 股份回购 利弊 |
| 文章编号： | 1672-9706（2007）02-0049-05 |
| 修稿时间： | 2006-11-26 |
A Research on the Advantages and Disadvantages of Listed Company's Share Repurchasing |
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| XU Bao-hua.A Research on the Advantages and Disadvantages of Listed Company's Share Repurchasing[J].Journal of Anhui Electrical Engineering Professional Technique College,2007,12(2):49-53. |
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| Authors: | XU Bao-hua |
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| Affiliation: | Xuancheng Power Supple Company, Xuancheng 242000, China |
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| Abstract: | Share repurchasing is one common means of capital management in mature markets which may have an important practical function on improving the structure of property right and corporate governance of our country′s capital market.The new company law expands the applicative scope of share repurchasing from two exceptive purposes to four so that it has a wider space to apply.However,share repurchasing has both advantages and disadvantages.It is essential to have a correct view upon this and make proper regulations to avoid the risks and make full use of its advantages. |
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| Keywords: | listed company share repurchase advantages and disadvantages |
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