| 我国上市公司股利分配以股代息制度探讨 |
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| 引用本文： | 帅晓林.我国上市公司股利分配以股代息制度探讨[J].内江师范学院学报,2014(10):88-91. |
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| 作者姓名： | 帅晓林 |
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| 作者单位： | 嘉应学院 经管学院,广东 梅州,514015 |
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| 摘 要： | 证监会下发的《国九条》提出,研究建立＂以股代息＂制度,丰富股利分配方式.为此,在简析＂以股代息＂制度内涵的基础上,探讨了上市公司推行以股代息制度的意义,回顾了香港联交所以股代息制度的流程,阐述了我国资本市场实施＂以股代息＂制度的先决条件,提出了上市公司＂以股代息＂制度的构建方案。
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| 关 键 词： | 以股代息制度 股利分配 上市公司 选择权 |
Discussion about the Scrip Dividend Scheme of the Chinese Listed Companies |
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| SHUAI Xiao-l in.Discussion about the Scrip Dividend Scheme of the Chinese Listed Companies[J].Journal of Neijiang Teachers College,2014(10):88-91. |
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| Authors: | SHUAI Xiao-l in |
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| Institution: | SHUAI Xiao-lin (School of Economic Administration, Jiaying College, Meizhou, Guangdong 514015,China) |
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| Abstract: | It is demanded in the nine stipulations of the state issued by the Stock Supervisory Committee that efforts be made to research the scrip dividend scheme so that the forms of stock interest allocation can be diversified.Based on a brief analysis of the connotation of the scrip dividend scheme,the significance for the popularization of the scrip dividend scheme is put under examination and a review of the procedures concerning the scrip dividend scheme in the Hong Kong Exchange Union is done and the preconditions for the implementation of the scrip dividend scheme in the Chinese capital market are elaborated on and a scheme for the establishment of such a scrip dividend is also put forth for the listed companies. |
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| Keywords: | the scrip dividend scheme dividend allocation listed companies right of option |
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