摘要
从20世纪50至70年代开始,随着法律禁锢的打开,股份回购逐渐发展起来,并且受到许多上市公司的青睐。股份回购在西方发展时间长,理论研究也相对成熟。随着国有企业改革和股权分置改革的基本完成,我国的资本市场得到快速的发展,股份回购实践开始慢慢与西方国家的理论结论趋同,但仍呈现出一定的独特性,这源于我国资本市场发展的有限性和特殊性。
From the beginning of 1950s to 1970s, stock repurchasing developed with opening of the legal imprisonment gradually. It is a long time for the development of stock repurchasing in western, theoretical research is relatively mature. With basically completed the reform of state-owned enterprises and the equity division reform, Chinese capital market has developed rapidly, our country ＇s theory began to convergence with Western countries＇. But it still showed a certain uniqueness, because of limited to the development of Chinese capital market and particularity.
出处
《科技广场》
2013年第4期28-30,共3页
Science Mosaic
关键词
股份回购
影响
财务效应
Stock Repurchase
Influence
Financial Effect
