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　　三九養(yǎng)生堂記者 鄧肯·蓋伊 報道

精彩|　　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(dǎo)??(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(yīng)??(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(wù)??(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)??。　　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)??。??

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