摘要
基于传统公司法理论 ,世界上大多数国家对公司回购自己股份采取“原则禁止 ,例外允许”的立法例。通过对各国公司法关于股份回购适用范围的比较探析了股份回购的法律禁止渐趋缓和的国际趋势。在此基础上 ,通过对我国几宗股份回购案例的分析 ,探讨了我国《公司法》相关制度的缺陷及其完善。
According to the traditional theory of corporation law, most of countries in the world prohibit corporations from repurchasing their own shares except for some special cases. By comparing the regulations about the application scopes of shares repurchase in corporation law of different countries, the article analyzes the international tendency that the legal prohibition of shares repurchase has been gradually slackened. Moreover, by analyzing several cases about shares repurchase happening in China, the article probes into the drawbacks improvement of respective regulations in Chinese corporation law.
