公司股份回购,又称为公司股份的赎回或重购,即公司重新获得发行在外的公司股份的所有权。股份回购主要是针对股份公司尤其是上市公司而言,它是发达国家成熟资本市场下常见的经济行为,虽然在我国尚处于探索阶段,但仍旧是当前我国公司治理与证券交易活动中的一个重要课题。 Corporate share buy-back, also known as a redemption or repurchase of corporate shares, means the company regains ownership of the company’s shares outstanding. Stock repurchase is mainly aimed at stock companies, especially listed companies, which is a common economic behavior in mature capital markets of developed countries. Although it is still in the exploratory stage in our country, it is still one of the current corporate governance and securities trading activities in our country important topic.