目前在“半强制分红”政策下,我国上市公司普遍存在不分股利或者以再融资为分配股利目的,这引起了社会公众对于企业是否应该分红以及是否存在“旁氏分红”问题的热议。本文针对以上两方面的相关文献进行整理分类,最后就我国企业分红存在的问题,对前文相关文献进行评述,进而给出较为浅显的对策。 Currently, under the policy of “semi-mandatory dividend distribution”, the listed companies in our country generally exist dividend-free or refinancing for the purpose of dividend distribution, which causes the public to question whether the enterprise should dividend and whether there is “Pond’s dividend” Hot discussion. This article focuses on the above two aspects of the relevant literature sorting, and finally the problems existing in China’s corporate dividends, the previous literature review, and then give a more simple solution.