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所谓送配新股,系指股份有限公司在一个会计年度终期作出增资扩股时,给予原股东的一种投资回报,即对股东无偿地奉送部分股权与股权凭证。根据国家体改委颁发的《股份有限公司规范意见》规定,公司在对股东进行股利分配时,既可按实际股利率分取现金,也可以此作为新股送配给股东。送配新股,是伴随股份制试点所出现的一个涉及较强政策性的新事物。由此引发的效应,当作正确分析和对待,笔者认为,必须肯定公司对老股东送配
The so-called transfer of new shares, refers to the limited liability company in the end of a fiscal year to increase their investment, the return to the original shareholders to give an investment return, that is, part of shareholders and stockholders dedication free of charge evidence. According to the provisions of the “Standardized Opinions of the Joint Stock Limited Company” issued by the State Commission for Restructuring the Economy, the Company may divide the actual dividend rate into cash when distributing the dividends to the shareholders and may also distribute the dividends to the shareholders as new shares. The delivery of new shares is accompanied by a pilot share-based system emerged a new policy involving a stronger thing. The resulting effect, as a correct analysis and treatment, the author believes that we must affirm the company to send the old shareholders