摘要
指出股份回购是抵御外来收购、优化资本结构、提升公司股价、分配股利以及经营者股权激励等的有效手段,有助于优化资本结构、完善公司治理,分析了股份回购对上市公司资本结构、股票价格、股利政策、公司风险、财务指标等问题所产生的影响。
Share repurchase is an efficient way to resist extra purchase, optimize capital structure ,promote share price ,distribute dividend, inspirit operator right, and etc. It has profound meaning about .the optimization of capital structure and the management of company. This paper briefly discusses the effects of share repurchase on capital structure, shares price, dividend policy, company risk, financial target, and etc.
出处
《沈阳建筑大学学报(社会科学版)》
2008年第3期309-311,共3页
Journal of Shenyang Jianzhu University:Social Science
基金
辽宁省社科联立项课题(2006lnsklktjjx-254-202)
关键词
股份回购
资本结构
股利政策
share repurchase
capital structure
dividend policy