股份回购会计问题研究

Research on accounting problem of share repurchases

股份回购是成熟的资本市场中的重要金融活动,是按照一定程序购回公司发行或是流通在外的股份的行为。就股份回购会计问题加以分析,希望为企业会计准则的完善提供有益借鉴。

Share repurchase is an important financial activity in the mature capital market,which is the act of repurchasing shares issued by the company according to certain procedures. The issue of share repurchase accounting was analyzed to provide useful advice for the improvement of accounting standards.