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題名 | 庫藏股之利弊探討= |
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作者 | 鄧穎懋; |
期刊 | 證券櫃檯 |
出版日期 | 19980800 |
卷期 | 26 1998.08[民87.08] |
頁次 | 頁10-18 |
分類號 | 563.5 |
語文 | chi |
關鍵詞 | 庫藏股; 法定盈餘公積; 資本公積; 內線交易; 短線交易; 成本法; 面額法; 員工股價選擇權; Treasure stock; Legal reserve; Capital reserve; Inside trading; Short-wing profit; Par value method; Employee stock option; |
中文摘要 | 最近股市曾遭非理性嚴重連續多日下跌,迼成投資人之恐慌,財政部之後推出庫 藏股,即准許公司有限度買回自己之股份,由於牽涉範圍甚廣,公司法亦應配合修正,否則 庫藏股之實行多處抵觸公司法之基本精神,會計稅務問題及處理亦應隨證券交易法第二十八 條之二修正案而有所變更,政府相關部門應宜先集思廣益,徵求專家學者利弊意見,否則只 一味側重挽救股市,沒有嚴格防止大股東炒作股票,必助長內線交易。庫藏股宜利用經濟學 原理輔以庫藏股轉作員工認股權或為公司融資管道工具。本制度之實施涉及多項複雜法律之 變更,行政單位與立法單位應立場一致後,方能明訂出一套周延的遊戲規則。 |
英文摘要 | Since recent Taiwan Stock market has encountered with global economic slump, our government stabilize some amendments with respect to the Section 28-2 of Security Exchange Act of Republic of China. One of reasons of purchase company's outstanding stocks as "treasure stocks" is to stabilize the stock price. However, the reason may vary with circumstances. The treasure stock system is complicated because it involves some modification of Company laws, accounting principles and tax matters. Our government should take deliberate consideration in order to eliminate the pitfall in the execution of treasure stock. Legislation should put more restrictions for companies to buy back their shares unless such are converted into the employee stock compensation option, and are to thwart take over attempt, under proper business judgment purpose. oper business judgment purpose. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。