我国上市企业股份回购动因研究.docVIP

本科毕业设计(论文) 题目：我国上市企业股份回购动因研究 院 系： 会计学院 专 业： 会计学 学 号： 1234567890 姓 名： 李 四 指导教师： 张 三 2016年 6月 摘要 在成熟资本市场上股份回购常被企业用作经营策略和资本运营的方式，发挥着极其重要的作用。但是，因为我国上市企业股份回购处于刚起步阶段，发展不够成熟，市场机制也不完善，我国上市企业股份回购案例也比较少，因此我国上市企业股份回购动因理论及制度方面还存在着诸多不足。股份回购的动因是向外界传达企业进行股份回购的目的和原因，让投资者进行更好的投资。与其他资本市场工具一样，股份回购如果运用不好，不但影响投资者的利益，还会对企业自身造成毁灭性的打击，甚至会引起股票市场的动荡和混乱。 通过研究我国上市企业股份回购动因，对股份回购动因基本理论和我国上市企业股份回购动因现状及实践情况进行简要阐述，找出我国上市企业股份回购动因存在问题，结合国内外回购动因的相关研究，对上市企业的回购动因进行分析，并对其回购过程中应注意的问题提出相关建议，有益于促进我国上市企业股份回购健康良性地发展，以及为进一步规范股份回购提供理论依据。 关键词：股份回购；回购动因；上市企业 Abstract In the mature capital market share repurchase is often enterprises as a business strategy and capital operation, plays a very important role. However, because of Chinas listed corporate shares buyback is just in the initial stage, development is not mature enough, market mechanism is not perfect, Chinas listed companies repurchase cases is relatively small, so our country listed company share repurchase motivation theory and the system still exist many problems. The motivation of share repurchase is to convey to the outside world enterprises share repurchase, allow investors to make a better investment. And other capital market instruments, repurchase shares if the use is not good, not only affect the investors Benefits, but also to the enterprise itself caused a devastating blow, and even cause the stock market turmoil and confusion. Through the study of Chinas listed company share repurchase motivation, on the basic theory of share repurchase motivation and our country listed company share repurchase motivation status and practice situation were briefly described, discovers our country listed company share repurchase motivation problems, combined with domestic and foreign repurchase motivation research, carries on the analysis to the listed companies repurchase motivation, and puts forward some suggestions for the problems should be paid attention to in the repurchase process,