自2013年11月30日国务院发布《关于开展优先股试点的指导意见》后,2014年3月21日证监会正式发布《优先股试点管理办法》,优先股发行已箭在弦上。优先股是指依照《公司法》,在一般规定的普通种类股份之外,另行规定的其他种类股份,其股份持有人优先于普通股股东分配公司利润和剩余财产,但参与公司决策管理等权利受到限制。在国际资本市场中,优先股是一种常见的融资工具。在我国,优先股试点不仅是金融创新的一项重要成果, Since November 30, 2013, the State Council issued the Guidance Opinion on Pilots of Preference Shares, the CSRC formally released the Pilot Measures on Preference Shares on March 21, 2014, and the issuance of preference shares is already on the verge of completion. Preference shares refer to the other types of shares otherwise provided for under the general provisions of the Company Law in accordance with the Company Law. Their share holders give priority to the distribution of corporate profits and surplus property over ordinary shareholders, but are involved in the management of the Company’s decision-making Rights are limited. Preference shares are a common financing tool in international capital markets. In our country, the pilot of preference shares is not only an important achievement of financial innovation,