近日,中国证监会发布了《上市公司回购社会公众股份管理办法(试行)》(以下简称《回购办法》),允许上市公司为减少注册资本而购买本公司社会公众股份并依法予以注销。本文对《回购办法》的立法背景、主要条款规定,并结合首例上市公司回购社会公众股份的案例——邯郸钢铁回购社会 Recently, China Securities Regulatory Commission promulgated the Measures for the Administration of the Reinstatement of Public Shares by Listed Companies (Trial) (the “Repos Measures”), which allows listed companies to purchase public social shares of the Company for the purpose of reducing their registered capital and write off them in accordance with the law. This article on the “repurchase method” of the legislative background, the main provisions of the provisions, combined with the first case of the repurchase of public shares of listed companies - Handan Steel repurchase society