上市公司股票回购对公司财务状况影响分析  

Analysis of the Impact of Listed Company Stock Repurchase on the Company’s Financial Status

作　　者：衣龙新[1] 陈胜博 YI Long-xin;CHEN Sheng-bo(Department of Accounting,Shenzhen University,518060,Shenzhen,Guangdong,China)

机构地区：[1]深圳大学会计系,广东深圳518060

出　　处：《特区经济》2020年第10期57-59,共3页Special Zone Economy

摘　　要：近年来,我国证券市场发展逐渐成熟,相关法律法规得到逐步完善,由此促进了股票回购等上市公司财务管理活动的快速发展。我国上市公司开始将股票回购作为重要的财务管理工具,以满足公司股权激励、资本结构调整等现实需求。本文基于我国上市公司股票回购相关数据,重点研究了股票回购与经营绩效、现金股利支付之间的关系问题。In recent years, the development of our country’s securities market has gradually matured, and relevant laws and regulations have been gradually improved, which has promoted the rapid development of fi-nancial management activities of listed companies such as stock repurchases. Our country ’s listed companies have begun to use stock repurchase as an important financial management tool to meet the actual needs of com-panies’ equity incentives and capital structure adjustments. Based on the relevant data of stock repurchase of listed companies in our country, this paper focuses on the relationship between stock repurchase and oper-ating performance and cash dividend payment.

关 键 词：股票回购 经营绩效 现金股利 

分 类 号：F275[经济管理—企业管理]