上市公司股利的二次分配，是指上市公司实现的可供分配利润在向普通股股东分配时，应首先在流通股与非流通股之间进行分配，即初次分配；然后再在流通股、非流通股各自的内部进行分配，即再分配。上市公司股利之所以要进行二次分配，理由如下：第一、我国上市公司的股权结构特 The secondary distribution of the dividends of listed companies means that the distributable profits realized by the listed companies should be distributed among the tradable shares and the non-tradable shares firstly when they are distributed to ordinary shareholders, that is, the initial distribution; and then the tradable shares, Non-tradable shares within their respective distribution, that redistribution. The reason why the dividends of listed companies need to be re-distributed for the following reasons: First, the ownership structure of listed companies in our country