术语“股份”的详细信息

英译术语:

share

汉语语境:

股份回购是指股份有限公司购回本公司已发行在外的股份的法律行为。具体来说，是通过购回本公司一定数额的已发行在外股票来实现股份的回购。从实践来看，股份回购易生不少弊端，如违反资本维持原则、股东平等原则及导致股份不公正交易等。但股份回购并不完全都是消极的，它具有在公司资本变动时适时调整公司资本、财务结构及防止恶意收购、实现公司激励计划等积极意义。

英语语境:

The share repurchase is a legal act that a stock company repurchases its own emitted shares, concretely, by repurchasing certain amount of company's emitted stock to achieve the share repurchase. In practice, the share repurchase brings many disadvantages, such as disobeying the rule of capital maintaining and shareholder's equality and leading to unjust bond bargain. But the share repurchase isn't negative completely. It contains positive significance of adjusting company's capital and financial structure, preventing vicious purchase and achieving company's inspiriting plan.