股票回购:中国与国际的对比  

Stock Buy-back: a Comparison of China's with Foreign Countries'

作　　者：王小哈[1] 

机构地区：[1]厦门大学经济学院,福建厦门361005

出　　处：《决策借鉴》2002年第3期29-33,共5页

摘　　要：股票回购这一金融创新工具在我国的应用尚处于起步阶段 ,相关的法规条款很不完善。因此 ,在实践过程中 ,要不断借鉴西方发达国家比较完善的股票回购制度及其运作方式 ,从国际对比的角度来探析我国股票回购机制与国际上较为成熟的股票回购机制之间的差距 ,并给出了相关建议。The new finanial instrument of stock buy-back is used at its initial stage in China, and the relevant laws and regulations are not perfect, therefore, in practice, We must continously study Western Countries' institutions and operation sequences about stock buy-back. This paper tries to analysis the divergence of stock buy-back between international mature market and China's market and proposes some advice.

关 键 词：股票回购 上市公司 国有股 

分 类 号：F830.91[经济管理—金融学]