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现金分红作为上市公司重要的股利政策,对证券市场的健康发展有着重大影响。合理的派现不仅可以树立公司的良好形象,建立起投资者对公司前景的信心,从而为公司创造良好的融资环境,使公司获得长期稳定的发展。但是我国上市公司执行消极现金股利政策的情况比较普遍,同时也存在明显的非理性的派现状况。本文通过理论分析我国的分红现状、问题及原因,有针对性提出政策建议。
As an important dividend policy of listed companies, cash dividends have a significant impact on the healthy development of the securities market. Reasonable payment can not only establish a good corporate image, establish investor confidence in the company’s prospects, so as to create a good financing environment for the company, the company has long-term and stable development. However, the implementation of passive cash dividend policy by listed companies in our country is more common, and there is also a clear irrational distribution situation. This paper analyzes the status quo, the problems and the causes of the dividends in our country through theoretical analysis, and puts forward the policy recommendations pertinently.