股票回购是指公司从市场上购买自己的股票。股票回购是证券市场发展到一定阶段的产物,是企业财务管理的重要内容,是西方企业普遍采用的一项财务政策。从20世纪80年代开始,美国出现了公司股票回购热潮。2008年美国股市不景气,美国公司又出现了股票回购热潮。我国曾经对上市公司的股 Stock repurchase refers to the company buying its own stock from the market. Stock repurchase is the product of the development of stock market to a certain stage, which is an important part of enterprise financial management and a commonly adopted financial policy of western enterprises. Since the 1980s, there has been a boom in corporate stock repurchase in the United States. US stock market downturn in 2008, the United States appeared the stock repurchase boom. Our country once had shares of listed companies