论文部分内容阅读
一、引言所谓股票回购是指发行公司在股票市场上购回公司所发行的流通在外的股票。股票回购使公司现金减少 ,并使流通在外的股票因公司出资购买退出流通领域。我国《公司法》第 149条规定 :“公司不得收购本公司股票 ,但为减少公司资本而注销股份或与持有本公司股票的其他公司
I. Introduction The so-called stock repurchase refers to the issuing company in the stock market repurchase issued by the circulation of shares outside the company. Stock repurchases reduced the cash of the Company and caused the circulation of outstanding shares to withdraw from circulation due to the Company's capital contribution. Article 149 of the Company Law of the PRC stipulates: "No company may acquire the shares of the Company but may cancel the shares or reduce the capital of the company or any other company holding the shares of the Company