摘要
2008年10月7日证监会发布了《关于修改上市公司现金分红若干规定的决定》。分红新规中的分红要制度化等规定意味着管理层建立和完善上市公司分红机制,打造理性市场和引导投资者进行价值投资的决心。但新规定还存在诸如分红制度不具有强制约束力,只对需要再融资的上市公司加以限制等诸多问题,应在实际操作中加以逐步完善。
On October 7,2008,China Securities Regulatory Commission promulgated "Decisions on Amending Some Provisions on Cash Dividends by Listed Companies".The new regulation embodies the government s determination of establishing and perfecting the mechanism of dividends by listed companies and setting up a rational market with investors value investment.However,the new regulation has also some problems such as be lack of binding and just restrict the listed companies which need re-financing.These should be gradua...
出处
《中国劳动关系学院学报》
北大核心
2009年第2期88-91,共4页
Journal of China University of Labor Relations
关键词
现金分红
规定
理性
融资
cash dividends
regulation
rational
financing
