摘要
作为一种重要的资本运作手段和价值分配方式,股份回购在资本市场上日益受到上市公司管理层的青睐,在借鉴域外理论和实践经验的基础上,我国学者对于股份回购制度进行了深入研究,尤其是在股份回购的法律规制领域,从立法模式、事前法律规制、事中法律规制和事后法律规制等各环节展开了论证。但现有研究缺乏对我国经济大形势、股权分置改革、国有股减持等中国特色背景的针对性研究,同时未形成跨学科研究格局,也缺少与其他财务政策的联合研究,不足以满足股份回购的实践需要。
As an important means of capital operation and value distribution,share repurchase is increasingly favored by the management of Listed Companies in the capital market.On the basis of foreign theories and practical experience,Chinese scholars have conducted in-depth research on the share repurchase system,especially in the field of legal regulation of share repurchase,from the legislative model,the legal regulation in advance,in the event and after the event.However,the existing research lacks the targeted research on the background of China.s economic situation,the reform of non-tradable shares,the reduction of state-owned shares and other Chinese characteristics.At the same time,it does not form an interdisciplinary research pattern,and lacks joint research with other financial policies,which is not enough to meet the practical needs of share repurchase.
出处
《盛京法律评论》
2021年第1期159-184,共26页
Shengjing Law Review
关键词
股份回购
市场操纵
信息披露
法律规制
Share Repurchase
market manipulation
information disclosure
Legal regulation
