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　　三九養(yǎng)生堂記者 鄧肯·蓋伊 報道

精彩|　　中??(zhong)新??(xin)社??(she)北??(bei)京?(jing)10月??(yue)20日??(ri)電??(dian) (記??(ji)者??(zhe) 陳??(chen)康??(kang)亮??(liang))中??(zhong)國??(guo)證??(zheng)監(jiān)??(jian)會?(hui)20日??(ri)公??(gong)布??(bu)??，對??(dui)《上??(shang)市??(shi)公??(gong)司??(si)監(jiān)??(jian)管??(guan)指??(zhi)引?(yin)第??(di)3號??(hao)——上??(shang)市?(shi)公??(gong)司??(si)現(xiàn)??(xian)金??(jin)分??(fen)紅??(hong)》(下??(xia)稱??(cheng)《現(xiàn)??(xian)金??(jin)分??(fen)紅??(hong)指??(zhi)引??(yin)》)以??(yi)及??(ji)《上??(shang)市??(shi)公??(gong)司??(si)章??(zhang)程??(cheng)指??(zhi)引??(yin)》(下?(xia)稱??(cheng)《章??(zhang)程??(cheng)指??(zhi)引??(yin)》)現(xiàn)??(xian)金??(jin)分??(fen)紅??(hong)相?(xiang)關(guān)??(guan)條??(tiao)款??(kuan)進??(jin)行??(xing)了??(le)修??(xiu)訂??(ding)??，向??(xiang)社??(she)會??(hui)公??(gong)開??(kai)征??(zheng)求??(qiu)意??(yi)見??(jian)??。??　　三??(san)是??(shi)加??(jia)強??(qiang)對??(dui)異?(yi)常??(chang)高??(gao)比??(bi)例??(li)分??(fen)紅??(hong)企??(qi)業(yè)??(ye)的??(de)約??(yue)束??(shu)?，引??(yin)導??(dao)合??(he)理??(li)分??(fen)紅??(hong)??。??強?(qiang)調(diào)??(tiao)上?(shang)市??(shi)公??(gong)司??(si)制??(zhi)定??(ding)現(xiàn)??(xian)金??(jin)分??(fen)紅??(hong)政??(zheng)策??(ce)時??(shi)?，應??(ying)綜??(zong)合??(he)考??(kao)慮??(lv)自?(zi)身??(shen)盈??(ying)利??(li)水??(shui)平??(ping)、資??(zi)金??(jin)支??(zhi)出?(chu)安??(an)排??(pai)和??(he)債??(zhai)務??(wu)償?(chang)還??(hai)能??(neng)力??(li)?，兼??(jian)顧??(gu)投??(tou)資??(zi)者??(zhe)回??(hui)報??(bao)和??(he)公??(gong)司??(si)發(fā)??(fa)展??(zhan)??。對??(dui)資??(zi)產(chǎn)??(chan)負??(fu)債??(zhai)率??(lv)較??(jiao)高??(gao)且??(qie)經(jīng)??(jing)營??(ying)活??(huo)動??(dong)現(xiàn)??(xian)金??(jin)流??(liu)量??(liang)不??(bu)佳??(jia)?，存??(cun)在??(zai)大??(da)比??(bi)例??(li)現(xiàn)??(xian)金??(jin)分??(fen)紅??(hong)情??(qing)形??(xing)的??(de)公??(gong)司?(si)保??(bao)持??(chi)重?(zhong)點??(dian)關(guān)??(guan)注??(zhu)?，防?(fang)止??(zhi)對??(dui)企??(qi)業(yè)??(ye)生??(sheng)產(chǎn)??(chan)經(jīng)??(jing)營??(ying)、償?(chang)債??(zhai)能??(neng)力??(li)產(chǎn)??(chan)生??(sheng)不??(bu)利??(li)影??(ying)響?(xiang)??。

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