库存股制度立法现状之评析——以《公司法》第142条修法为视角

Comment on the Current Situation of Legislation of the Treasury Stock System

库存股制度作为公司股份回购制度的重要组成部分,随着公司股份回购的普遍实践而出现。然而不同国家或地区面对库存股制度的态度有所不同,本文通过研究国内外立法现状,就这一问题进行分析。针对库存股制度,我国虽在立法上否定,但实质上允许其建立并不断放宽实施事由。规范并发挥库存股制度的最大功效,有助于公司的健康发展。

As an important part of the company's share repurchase system,the treasury stock system has emerged with the general practice of the company share repurchase.However,different countries or regions have different attitudes towards the treasury stock system.This article analyzes this issue by studying the status of domestic and foreign legislation.Regarding the treasury stock system,although China has negated it in legislation,it essentially allows it to establish and continuously relax the reasons for its implementation.Standardizing and exerting the maximum effect of the treasury stock system will help the company's healthy development.