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股份回购是指股份有限公司购回本公司发行在外的股份的行为。股份回购的立法模式反映了一国对股份回购的基本态度。是否实行与在多大范围内实行股份回购制度,是我国理论界与实际部门共同关注的现实问题。本文拟在对国外有关股份回购立法模式研究的基础上,提出对我国在股份回购领域立法模式与适用范围的建议。
Share buy-back refers to the act of a company limited by shares repurchasing the company’s outstanding shares. The legislative model of share repurchase reflects a country’s basic attitude towards repurchase of shares. Whether the implementation and the implementation of the stock repurchase system to a great extent is a realistic issue that our theoretical circles and practical departments pay attention to. This article intends to put forward the suggestion on the legislative mode and scope of our country in the field of share repurchase based on the research on the legislative mode of overseas share repurchase.