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上市公司股利分配政策一直是公司财务管理的重要方面,关系到债权人、股东利益以及公司未来发展能力,但由于现阶段我国证券市场发展尚未十分成熟,出于管理者自身谋利、在财务报表显示较好盈利效果以及大股东谋求私利的目的,很大一部分上市公司往往会选择低股利发放甚至不发放现金股利,严重损害了中小股东利益。本文将在此背景下浅析我国上市公司现金股利分配现状、原因及相应的引导与改进对策。
Dividend distribution policy of listed companies has always been an important aspect of the company’s financial management, related to the interests of creditors, shareholders and the company’s ability to develop in the future. However, due to the fact that the development of the securities market in our country is not yet mature at this stage, Better profitability and the purpose of seeking major profits for large shareholders, a large part of listed companies often choose to pay low dividends or even issue cash dividends, which seriously damage the interests of minority shareholders. In this context, this article will analyze the current situation of cash dividend distribution of listed companies in our country, the reasons and corresponding guidance and countermeasures.