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目前我国上市公司的股利分配存在的状况是:不分配现象普遍、现金红利比例较低而股票股利分配形式中占有重要地位、再筹资成为股利分配的直接目的、股利分配具有很大的盲目性和随意性,上市公司普遍缺乏连续和稳定的股利分配政策。造成我国上市公司股利分配现状原因复杂多样,应采取多元化的制度机制促使股利分配理性化。在此基础上,本文以株洲冶炼集团股份有限公司为例来探讨我国上市公司股利分配政策利与弊。
At present, the distribution of dividends in listed companies in our country is as follows: the phenomenon of non-distribution is widespread, the proportion of cash dividend is low and the form of share dividend distribution occupies an important position. The direct purpose of dividend distribution is refinancing, and the dividend distribution has great blindness. Randomness, listed companies generally lack continuous and stable dividend distribution policy. As a result, the reasons for the dividend distribution of listed companies in our country are complex and diverse, and diversified institutional mechanisms should be adopted to rationalize the distribution of dividends. On this basis, this article takes Zhuzhou Smelter Group Co., Ltd. as an example to discuss the advantages and disadvantages of the dividend distribution policy of listed companies in our country.