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在A股市场投融资矛盾激化、强制分红机制深入推进之时,优先股——这一着重现金股利的股权形式,再次被人们寄予厚望。中国的优先股制度起步较晚。尽管1992年出台的《股份有限公司规范意见》明确规定优先股制度,但该规定未在实践中得到广泛应用。1993年出台的《公司法》未对优先股制度作出规定,使优先股制度陷入近乎消匿的状态。直到2006年,
When the contradiction between investment and financing in the A-share market is intensified and the compulsory dividend mechanism is further promoted, the preferred stock, a form of equity that focuses on cash dividends, is once again placed on high expectations. China’s preferred stock system started late. Although the “Standard Opinions of the Joint Stock Limited Company” promulgated in 1992 clearly stipulates the preferred stock system, this provision has not been widely applied in practice. The “Company Law” promulgated in 1993 did not provide for the system of preference shares, putting the system of preference shares in a state of near-zero elimination. Until 2006,