我國(guó)上市公司股份回購(gòu)以及相關(guān)問(wèn)題的研究.pdf

1、北方交通大學(xué)碩士學(xué)位論文我國(guó)上市公司股份回購(gòu)以及相關(guān)問(wèn)題的研究姓名：嚴(yán)明申請(qǐng)學(xué)位級(jí)別：碩士專(zhuān)業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：楊?lèi)?ài)芬2001.2.1，、壘!!!!!璺一ABSTRACTStockrepurchaseisakindoflistedcompanybehaviorwhichislegalandverypopularinthematureanddevelopedsecuritiesmarketofwesterncountryHoweverth

2、eChinesesecuritiesmarketdevelopedcomparativelylate，thestockrepurchaseisstillontheprimarystage，owingtothespecialityofthesharestructureandthevarietyofthesharePresentlythephenomenonthatlistedcompanies’sharestructuresarenotr

3、ationaliSverywidely，thepercentageofthestate—ownedshareistoohigh，comparedwithsharesinthesecuritiesmarketTherefore，theproblemofdecreasingthestate—ownedshare’SpercentageisattractingmoreandmoreattentionIntheseveralmeansofdec

4、reasing，thestockrepurchaseismuchmorefeasibleInthespecialeconomicenvironmentasakindofcapitalbehaviorthestockrepurchasecannotonlydecreasethepercentageofstateownedshare，butalsogivessomenewideasofhowtoincreasethecapitalbehav

5、ior’Sefficiencyandpromotethefinancialinnovationinthecapitalma＆etThereforeresearches011thestockrepurchaseinChinesesecuritiesmarkethavegreatrealisticsignificanceandprofoundinfluenceThefirstpartofthisdissertationgivesthebac

6、kgroundofthestockrepurchaseandsomerelativedefinitions；startingwitltheintroductionofsomeimportanttheoriesonthestockrepurchase，thesecondpartanalyzesthestockrepurchase’Smotivationsandpatternsinthewesternsecuritiesmarket；the

7、thirdpartiSthisdissertation’semphasesAtierintroducingthestockrepurchase’Spatterns，characteristicandrelative1awstipulationsinourcountryitinvestigatestheapplicationofstockrepurchaseinchinabyanalyzingthemodelcasehappenedrec

8、entlyAtthesametime，itpointsouttheexistingproblemswhichareurgenttobesolved；inthelastpart，thedissertationputsforwardsomeinstructiveideasofhowtodevelopthestockrepurchase’Sapplicationinthesecuritiesmarketandsuggestionsofhowt