【作者】 闵仕君；

【导师】 冯兵；

【作者基本信息】 苏州大学 ， 法律， 2006， 硕士

【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。更多还原

【Abstract】 Share repurchase, as one of the methods of managing assets and running capitals of corporation, has developed since decades ago in foreign countries. Western scholars have conducted the oretical and empirical researches on share repurchase. It is held that in a matured and highly developed capital market, share repurchase has various economic functions. Thanks to the understanding and needs of the reality, these countries that adopted the principle of prohibiting share repurchase have revised their commercial laws to lessen the restraint of share repurchase. They also expand the lawful reasons of repurchase, and regulate it from the capital resources and quantity of repurchase and so on. Meanwhile, share repurchase is still newly-born in China and one of financial innovations. It is one of hot topics in the securities market.This thesis which bases itself on the theory of share repurchase and the current trend of legislation in the world, makes analyses on the features of share repurchase and problems in its operation in China by applying the comparison method. It focuses on the introduction of new corporation law and some publicized legislative regulations of share repurchase. The thesis further discusses and analyzes the present regulations of share repurchase. At the same time, it elaborates some hot topics in the circle. The writer proposes some ideas of how to perfect the share repurchase system, and hopes that these may be heuristic and helpful to perfect the legislation of share repurchase in our country.更多还原