摘要
美国在有关定向股票回购上有“管理者维持控制权假设”、“股东福利假设”和“成本分摊假设”三种经济理论 ,根据美国有关定向股票回购的立法现状和法律对策来看 ,全面禁止溢价定向回购是解决股票回购问题的最佳方案。研究借鉴其有关学说和制度 。
By introducing three prevailing economic theories of targeted stock repurchase in America and analyzing American current legislation regulating greenmail, this article gives its solution to targeted stock repurchase. Then this article analyzes the problems in targeted stock repurchase in China and proposes its suggestions to perfecting current legislation.
出处
《上海大学学报(社会科学版)》
CSSCI
2001年第3期50-56,共7页
Journal of Shanghai University(Social Sciences Edition)