股份回购是公司在一定情形下买回自己股份的资本行为。在当前我国股市低迷、各大公司迫切需要增强投资者信心的背景下,进行股份回购制度的研究具有重要现实意义。通过研究股份回购的法理、明晰其价值及梳理我国法律规定,得出我国现行股份回购制度立法之不足,进而结合我国现状,借鉴国外先进立法,提出完善立法之建议。 Share repurchase is the company’s capital act of buying back its own shares under certain circumstances. In the current context of the stock market downturn in China and the urgent need of major corporations to enhance investor confidence, the research on the share buyback system is of great realistic significance. By studying the law of share repurchase, clarifying its value and combing the legal provisions in our country, this paper draws a conclusion that the legislation of the current share repurchase system in our country is deficient, and then puts forward the suggestion of perfecting the legislation according to the current situation in our country and drawing on advanced foreign legislation.