股票回购对财务与会计的影响

On the Influence of the Shares Counterpurchase on the Finance and Accounting

股票回购是证券市场发展到一定阶段的产物 ,有它自己独特的优势 ,它是上市公司财务管理中一个重要的领域。通过回购股票改善了上市公司的法人治理结构 ,提高了公司的盈利能力 ,另外对公司偿债能力、股利分配政策、规范证券市场及会计主体假设都有重大影响 ,是实现股东财富最大化的有效途径之一。

Shares counterpurchase as a product when the stock market develops to a certain stage has its unique advantages. It is an important aspect in the financial management of the listing companies. Counterpurchasing shares improves the regulating structures of the legal persons of the listing companies, strengthens the profitability of the listing companies, And besides it has great influence on the company's debt paying ability, dividend distribution policy, regulation of the stock market and the Accounting entity. Surely it is also one of the effective ways to realize the wealth maximum of the shareholders.