優先股的特點

1、優先股通常預先確定明確的股息收益率

由于(yu)(yu)優先(xian)(xian)股股息(xi)率事先(xian)(xian)固定，所以優先(xian)(xian)股的股息(xi)一般不(bu)會根據公司(si)經營(ying)情況而增減，而且(qie)一般也不(bu)能(neng)參(can)與公司(si)的分紅，但優先(xian)(xian)股可以先(xian)(xian)于(yu)(yu)普(pu)通股獲(huo)得股息(xi)。對(dui)公司(si)來說，由于(yu)(yu)股息(xi)固定，它不(bu)影響公司(si)的利潤分配。

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2、優先股的權利范圍小

優先(xian)股股東(dong)(dong)(dong)一般(ban)沒有(you)選舉(ju)權和被選舉(ju)權，對股份公司的重大(da)經營無(wu)投票權，但在某些情況下可(ke)以(yi)享有(you)投票權。有(you)限(xian)表(biao)(biao)決(jue)(jue)(jue)權，對于優先(xian)股股東(dong)(dong)(dong)的表(biao)(biao)決(jue)(jue)(jue)權限(xian)財務管理中有(you)嚴格限(xian)制，優先(xian)股東(dong)(dong)(dong)在一般(ban)股東(dong)(dong)(dong)大(da)會中無(wu)表(biao)(biao)決(jue)(jue)(jue)權或限(xian)制表(biao)(biao)決(jue)(jue)(jue)權，或者縮減表(biao)(biao)決(jue)(jue)(jue)權，但當召開(kai)會議討論與(yu)優先(xian)股股東(dong)(dong)(dong)利(li)益(yi)有(you)關的事項時，優先(xian)股東(dong)(dong)(dong)具有(you)表(biao)(biao)決(jue)(jue)(jue)權。

3、優先股優先償還

如果(guo)公(gong)司發生破產清算，那(nei)么優先(xian)股(gu)的(de)債(zhai)權優先(xian)于(yu)普(pu)通股(gu)進行(xing)清算。

優先(xian)股(gu)(gu)(gu)是“普通股(gu)(gu)(gu)”對稱(cheng)，是股(gu)(gu)(gu)份公司發行的在分配紅利和剩余(yu)財產時比普通股(gu)(gu)(gu)具(ju)有優先(xian)權的股(gu)(gu)(gu)份。

普通股和優先股的區別

1、普通股(gu)(gu)(gu)股(gu)(gu)(gu)東(dong)(dong)(dong)可以全面參與公(gong)(gong)(gong)司(si)的(de)(de)經營管(guan)理(li)，享(xiang)有(you)資產收益、參與重大決策和選擇管(guan)理(li)者等權(quan)(quan)(quan)(quan)利，而優(you)(you)先(xian)(xian)股(gu)(gu)(gu)股(gu)(gu)(gu)東(dong)(dong)(dong)一般不(bu)參與公(gong)(gong)(gong)司(si)的(de)(de)日(ri)常經營管(guan)理(li)，一般情況(kuang)下不(bu)參與股(gu)(gu)(gu)東(dong)(dong)(dong)大會投票(piao)(piao)，但在某些(xie)特殊情況(kuang)下，例如(ru)，公(gong)(gong)(gong)司(si)決定發(fa)行新的(de)(de)優(you)(you)先(xian)(xian)股(gu)(gu)(gu)，優(you)(you)先(xian)(xian)股(gu)(gu)(gu)股(gu)(gu)(gu)東(dong)(dong)(dong)才(cai)有(you)投票(piao)(piao)權(quan)(quan)(quan)(quan)。同時，為了保(bao)護優(you)(you)先(xian)(xian)股(gu)(gu)(gu)股(gu)(gu)(gu)東(dong)(dong)(dong)利益，如(ru)果(guo)公(gong)(gong)(gong)司(si)在約定的(de)(de)時間內未按(an)規(gui)定支付股(gu)(gu)(gu)息(xi)(xi)，優(you)(you)先(xian)(xian)股(gu)(gu)(gu)股(gu)(gu)(gu)東(dong)(dong)(dong)按(an)約定恢復表決權(quan)(quan)(quan)(quan)；如(ru)果(guo)公(gong)(gong)(gong)司(si)支付了所欠股(gu)(gu)(gu)息(xi)(xi)，已(yi)恢復的(de)(de)優(you)(you)先(xian)(xian)股(gu)(gu)(gu)表決權(quan)(quan)(quan)(quan)終止。

2、相對于普通股股(gu)東(dong)，優(you)先股(gu)股(gu)東(dong)在公司利潤和(he)剩余財產(chan)的分配上享有(you)優(you)先權。

3、普通股(gu)(gu)(gu)股(gu)(gu)(gu)東(dong)(dong)的(de)(de)(de)股(gu)(gu)(gu)息收(shou)益并不固(gu)定，既取(qu)決于(yu)(yu)公(gong)司(si)當年(nian)贏利狀況(kuang)，還要看當年(nian)具(ju)體的(de)(de)(de)分(fen)配政(zheng)策，很有(you)可能公(gong)司(si)決定當年(nian)不分(fen)配。而優先股(gu)(gu)(gu)的(de)(de)(de)股(gu)(gu)(gu)息收(shou)益一般是固(gu)定的(de)(de)(de)，尤其對(dui)于(yu)(yu)具(ju)有(you)強制分(fen)紅條款的(de)(de)(de)優先股(gu)(gu)(gu)而言，只要公(gong)司(si)有(you)利潤可以(yi)分(fen)配，就應當按照(zhao)約定的(de)(de)(de)數額向優先股(gu)(gu)(gu)股(gu)(gu)(gu)東(dong)(dong)支付。

4、普(pu)通(tong)股(gu)股(gu)東(dong)除了獲取股(gu)息收益外，收益來源二(er)級市場價(jia)格(ge)上漲(zhang)也(ye)(ye)是(shi)重要的(de)；而優先(xian)股(gu)的(de)二(er)級市場股(gu)價(jia)波動相對較小，依靠買(mai)賣價(jia)差獲利的(de)空間(jian)也(ye)(ye)較小。

5、普通股股東不(bu)能要求退(tui)股，只(zhi)能在二級市場(chang)上變現退(tui)出；如有約定，優先股股東可(ke)依約將股票回售(shou)給公(gong)司(si)。

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