随着我国经济结构、企业制度、证券市场的发展,股份回购制度在实践中得到不断的演化和发展,公司法的规定已不能满足实践的需要。从公司立法的比较来看,肯定公司回购自己股份的权利能力,不断扩大公司回购自己股份的范围是国际发展趋势。着眼于市场经济的一般性,为满足实践的需要,应完善我国的公司股份回购制度,建立公司股份回购制度的法律规则框架。 With the development of China’s economic structure, enterprise system and securities market, the system of share repurchase has been continuously evolved and developed in practice. The provisions of the Company Law can no longer meet the needs of practice. From the perspective of the company’s legislation, it is an international trend to affirm the company’s ability to buy back its own shares and continuously expand the scope of the company’s repurchase of its own shares. Focusing on the generality of the market economy, in order to meet the needs of practice, we should perfect our country’s share repurchase system and set up the legal rule framework of the company’s stock repurchase system.