一、我国股票回购制度的规定与现实反应股票回购，又名股份回收，指股份有限公司通过证券市场或直接从股东手中购回自己已经发行在外股票的行为。我国法律对股票回购有严格的限定，依据《公司法》及《股票发行与交易管理暂行条例》的相关规定，股票回购仅限在以下三种情况... First, China’s stock repurchase system and the reality of the provisions of the response Share repurchase, also known as share recovery, refers to the stock company through the stock market or directly from the hands of shareholders bought back their own stock has been issued. China’s laws have strict limits on the repurchase of shares. According to the relevant provisions of the Company Law and the Provisional Regulations on the Administration of Stock Issuance and Trading, stock repurchases are limited to the following three situations.