| 库藏股制度评析 |
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| 引用本文： | 白蔚秋. 库藏股制度评析[J]. 中央财经大学学报, 2002, 0(3): 22-23,71 |
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| 作者姓名： | 白蔚秋 |
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| 作者单位： | 中央财经大学 北京100081 |
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| 摘 要： | 库藏股制度在美国、英国、德国和日本等国家已实施多年 ,它对证券市场的稳定、企业人才的延揽和剩余资金的有效利用都起到了积极的作用。但如果监管不力 ,它也会损害广大投资者和债权人的利益
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| 关 键 词： | 库藏股 库藏股制度 回购 |
| 文章编号： | 1000-1549(2002)03-0022-02 |
The Evaluation and Analysis of the Treasury Stock System |
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| BAI Wei-qiu. The Evaluation and Analysis of the Treasury Stock System[J]. Journal of Central University of Finance & Economics, 2002, 0(3): 22-23,71 |
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| Authors: | BAI Wei-qiu |
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| Affiliation: | BAI Wei-qiu |
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| Abstract: | Treasury stock may be defined as shares of a corporation's own capital stock that have been issued and later reacquired by the issuing company, but that have not been canceled or permanently retired. Treasury stock system has been used in USA. UK. Germany and Japan for many years. It plays active effect on stability of securities market, attraction of talent and utilization of residual capital. It will hurt the benefit of the investors and creditors if the supervise is not effective. |
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| Keywords: | Treasury stock Treasury stock system Repurchase |
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