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股份回购是指股份公司由于资本过剩、改变股权结构或企业发生重大亏损而需要减少资本时，按一定的程序购回发行或流通在外的本公司股份。我国的会计准则对股份回购引起的会计问题没有具体的规定，因而使得各股份公司对此处理不一。本文拟对股份回购的账务处理作一简单探讨。由
Share repurchase refers to the share buy-back or repurchase of shares of the Company that is issued or circulated according to a certain procedure when the stock company needs to reduce its capital due to excess of capital, change of shareholding structure or serious loss of the enterprise. The accounting standards in our country have no specific provisions on the accounting problems caused by the share repurchase, which makes the joint-stock companies deal with this differently. This article intends to make a simple discussion on the accounting treatment of share repurchase. by