论我国股份回购制度的完善

Discussion on Perfecting China's Stock Redemption Institution

随着我国市场经济的发展,股份回购已成为当前我国公司治理和证券市场交易的一个重要课题。该制度因其具有内在的优越性,而为多国立法所采用,并成为国外公司广泛运用的一种措施。但是,我国的有关规定过于粗略,成为利用股份回购发展证券市场和完善公司治理结构的桎梏。因此,根据我国的实践,借鉴外国的立法,完善我国的股份回购制度,是促进我国公司法与国际接轨的重要内容之一。

With the development of market economy in China, stock redemption has currently been an important subject in corporate governance and securities exchange, Because of its inherent advantages, this institution has been adopted in legislations by many countries and has been a measure widely used in foreign corporations. However, the related regulations in China is so sketchy that it has been a shackle to make use of stock redemption to develop the securities market and perfect the structure of corporate governance. Accordingly, from the practices in China and the legislations in foreign countries, perfecting the stock redemption institution has been an important content to prompt China＇s Corporation Act to meet the international practice.