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随着上交所于2013年1月7日开始实施《上海证券交易所上市公司现金分红指引》(以下简称《指引》),上市公司现金分红机制得到进一步规范,这有助于培育长期投资理念,促进资本市场健康持续发展。本文以现金分红为研究对象,阐述上市公司现金分红的可持续发展动因,并根据我国现金分红现状和原因提出规范上市公司现金分红政策的对策,为上市公司及其现金分红的可持续发展提供依据。
As SSE started to implement the “Guidelines on Cash Dividends of Listed Companies in Shanghai Stock Exchange” (the “Guidelines”) on January 7, 2013, the cash dividend mechanism of listed companies is further regulated, which helps nurture long-term investment concepts and promote The healthy and sustained development of the capital market. This paper takes cash dividends as the research object, elaborates the motivation of sustainable development of cash dividends of listed companies, and puts forward the countermeasures to standardize the cash dividend policy of listed companies according to the status quo and reasons of cash dividends in our country, providing the basis for the sustainable development of listed companies and their cash dividends .