论公司取得自己股份的涵义及价值判断

On the Meanings and Value of Retaking Corporate Stocks

2006年1月1日生效的新《公司法》对公司取得自己股份制度进行了补充和完善,适应了市场经济发展的需要。然而关于公司取得自己股份的涵义,我国学者并没有统一的界定,而且对该项制度的价值也存在着质疑。对这两个问题进行研究的基础上,构建该制度的基本理论依据。

The new Corporation Law which has gone into effect since Jan 1,2006 complements and perfects the institution of retaking company own stocks, so it fits in with the need of market economy. But scholars have not come into agreement in the meaning of retaking own stocks and oppugn its worth. The paper studies the questions so as to construct its basic theoretic basis.