摘要
本文通过对股份有限公司股份回购的相关理论、法规及帐务处理的分析 ,结合我国已实施的几起股份回购案例 ,论证在我国实施股份回购的可行性并提出相应的改进意见。
Through the analysis of related theory?rules and account records on stock repurchase of limited corporation,combining some cases having carried out in China,to prove the possibility of putting stock repurchase into practice and to offer some improved opinions.
出处
《华东经济管理》
2001年第6期68-69,共2页
East China Economic Management