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在当下资本市场财富效应不强的时刻,上市公司现金分红更加被市场欢迎和期待,然而,目前因为分红制度仍然存在制度漏洞,出现了上市公司在规避分红责任的同时通过高送转而实现大股东减持套现的行为。本文对这种现象加以分析,并提出完善分红制度的建议。日前,2016年全年净利润227亿元的中国神华进行590亿元的现金分红,每股派息2.97元引发关注,各界普遍表示赞扬。中国神华现金回馈投资者受追捧的背后,一方面表现出中
In the moment when the wealth effect of the capital market is not strong, the cash dividend of listed companies is more welcomed and expected by the market. However, due to the system loopholes in the dividend system, listed companies appear to evade dividend liability and realize large Shareholders reduce their cash behavior. This article analyzes this phenomenon and puts forward suggestions for improving the dividend system. Recently, China Shenhua, a company with a net profit of 22.7 billion yuan in 2016, made a cash dividend of 59 billion yuan and a dividend of 2.97 yuan per share, arousing public concern. China Shenhua cash back investors sought after behind the show on the one hand