会计职业道德角度下股票回购的风险分析  

Analysis of the Risks of Stock Repurchase from the Perspective of Accounting Professional Ethics

作　　者：王雪纯 WANG Xue-chun(Shaanxi University of Technology,Hanzhong 723001,China)

机构地区：[1]陕西理工大学,陕西汉中723001

出　　处：《中小企业管理与科技》2021年第2期153-155,共3页Management & Technology of SME

摘　　要：在经济深化改革的今天,随着资本市场的逐渐完善,股票回购作为企业价值管理的方式成为诸多学者研究的对象。股票回购这一行为更多地被企业用来提升自身价值、扩宽融资渠道、提高现金流利用效率、降低代理成本以及优化资本结构。但由于信息不对称、内部监管的漏洞以及法律制度的缺失导致股票回购存在潜在风险。论文基于会计职业道德的角度对股票回购行为中存在的风险进行分析,从而使得股票回购可以持续作为企业价值提高的方式。In today's deepening economic reform,with the the gradual improvement of the capital market,stock repurchase as a way of enterprise value management has become the research object of many scholars.Stock repurchase behavior is more used by enterprises to enhance their own value,broaden financing channels,improve the utilization efficiency of cash flow,reduce agency costs and optimize the capital structure.However,due to information asymmetry,internal supervision loopholes and lack of legal systems,there are potential risks existing in stock repurchase.Based on the perspective of accounting professional ethics,this paper analyzes the risks existing in the stock repurchase behavior,so that the stock repurchase can continue to be a way to improve the enterprise value.

关 键 词：会计职业道德 股票回购 企业价值 风险 

分 类 号：F233[经济管理—会计学] F832.5[经济管理—国民经济]