上市公司股份回购研究  

A Study of Share Repurchase in Listed Companies

作　　者：刘葆[1] 

机构地区：[1]复旦大学管理学院,上海200433

出　　处：《深圳大学学报（人文社会科学版）》2001年第2期38-44,共7页Journal of Shenzhen University：Humanities & Social Sciences

摘　　要：股份回购是上市公司资产重组的有效方式，是一种金融创新。从理论角度，探讨上市 公司股份回购的动因、回购的类型和法律规范，阐述现阶段股份回购对我国上市公司资产重 组的意义和作用。Share purchase, as an effective way of restructuring a listed company ′s assets, is a kind of financial innovation. The present paper, in a theoretic al perspective, probes into the reason for and legal norm of share repurchase of listed companies and expound its significance and function in assets restructur ing of listed companies at the present stage.

关 键 词：资本结构 战略回购 财务杠杆 股份回购 资产重组 金融创新 上市公司 常规回购 法律法规 制度 信息 

分 类 号：F830.91[经济管理—金融学]