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股份回购是成熟资本市场上比较常见的资本运营方式与企业经营策略,尤其对于改善资本市场的产权结构和治理环境具有极其重要的现实意义,但是我国相关立法的滞后,导致实践操作中诸多不规范性和回购实务的风险与不确定性,制定与规范股份回购的实施细则或具体操作办法是迫在眉睫。本文主要探讨股权分置改革背景下我国上市公司实施股份回购的制度构建,以期促进和规范股份回购活动在我国的应用与发展。
Share buyback is a common capital operation mode and business strategy in mature capital market. Especially for improving the property right structure and governance environment in capital market, it has extremely important practical significance. However, the lag of relevant legislation in our country leads to many problems in practice Normative and the risks and uncertainties of the practice of repurchase, the formulation and regulation of share repurchase implementation details or specific operational measures is imminent. This article mainly discusses the institutional construction of the repurchase of shares by listed companies in our country under the background of non-tradable share reform in order to promote and standardize the application and development of share repurchase in our country.