对上市公司股份回购的实证分析

针对上市公司回购社会公众股新一轮热潮中所蕴涵的问题,通过对我国已成功实施股份回购公司和拟实施股份回购公司的相关数据进行理性与实证分析表明,股份回购在完善我国上市公司股权结构与资本结构的同时,在其实施过程中也存在一些亟待解决的问题.

Rational and Empirical Analysis of Stock Repurchase of Listed companies

With the issues contained in a second high wave of repurchasing public stocks by listed companies and through rational and concrete analysis of the data relevant ot those companies which have repurchased stocks successfully and are prone to repurchase, it is reported that while stock repurchasing has improved share-ownership structure as well as capital structure, some problems urgent to be solved should be paid attention during the progress of its implementation.