股份回购的会计约束条件分析

股份回购在西方发达国家的资本市场上属于正常现象,是西方发达国家上市公司资本运营的一种方式,但我国对于股份回购实行的是“原则禁止,例外许可”的原则,尽管新颁布的《公司法》对例外的范围已经放宽,但是却未对股份回购制定具体的制度规范。基于股票回购的多种财务效应,本文拟从会计的视角,分析股份回购财务指标、股份回购核算方法以及对股份回购信息披露制度等方面的约束条件。

Accounting Restriction Analysis on retirement of stock

In the capital market of western developed country, the retirement of stock is a normal thing and a way of operation of the capital by listed corporations. But in china, the retirement of stock doesn't be permit except a few special condition. Even though the scope of exception has been expanded, the specific system on the retirement of stock hasn't been formulated. For all kinds of financial effect of the retirement of stock, this paper will analyze the factor of restriction from the accounting view, including the financial factors, accounting treatment and disclosure system of information.