我国上市公司股份回购问题研究——基于财务与会计视角的中期报告摘要：股份回购是上市公司的一种常见的财务活动，在推动公司发展、维护股东利益、提高企业价值等方面发挥着重要作用。本文以我国A股上市公司为样本，基于财务与会计视角，分析了股份回购的相关问题，包括回购动机、回购效果评价、会计处理等问题。研究发现，我国上市公司股份回购主要以维护股东利益和提高股价为主要动机，回购效果良好，但会计处理存在着一定的规避风险。建议相关部门加强监管，完善相关法律法规，同时上市公司应注重透明度和规范性，避免操纵市场。关键词：股份回购；财务视角；会计处理；透明度Abstract:Stockrepurchaseisacommonfinancialactivityoflistedcompanies,whichplaysanimportantroleinpromotingcorporatedevelopment,protectingshareholderinterests,andincreasingcorporatevalue.Basedonthefinancialandaccountingperspectives,thispaperanalyzestherelatedissuesofstockrepurchaseofA-sharelistedcompaniesinChina,includingthemotivationofrepurchase,theevaluationofrepurchaseeffects,accountingtreatment,andotherissues.ThestudyfoundthatthemainmotivationforstockrepurchasesofChineselistedcompaniesistomaintainshareholderinterestsandincreasestockprices,andtherepurchasingeffectisgood.However,therearecertainavoidancerisksinaccountingtreatment.Therefore,therelevantdepartmentsshouldstrengthensupervision,improverelevantlawsandregulations,andlistedcompaniesshouldpayattentiontotransparencyandstandardizationtoavoidmanipulatingthemarket.Keywords:stockrepurchase;financialperspective;accountingtreatment;transparency