The share buyback as new things, this paper analysis the share buyback on corporate value, and then discusses the influence of various influence how to better improve the share buyback system.

• 股份回购作为新生事物的出现，本文主要分析研究股份回购对公司价值的各项影响，进而探讨如何根据各项影响更好地完善股份回购制度。