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(you)于優先(xian)股(gu)股(gu)息率事先(xian)固(gu)定(ding)，所以優先(xian)股(gu)的(de)股(gu)息一般(ban)不會根據公(gong)司經營情況而增減，而且一般(ban)也不能(neng)參與公(gong)司的(de)分(fen)紅，但(dan)優先(xian)股(gu)可以先(xian)于普通股(gu)獲(huo)得(de)股(gu)息。對公(gong)司來說(shuo)，由(you)于股(gu)息固(gu)定(ding)，它不影響公(gong)司的(de)利潤分(fen)配。

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2、優先股的權利范圍小

優(you)先(xian)股股東(dong)一般(ban)(ban)沒有選舉權(quan)(quan)(quan)(quan)(quan)和被(bei)選舉權(quan)(quan)(quan)(quan)(quan)，對(dui)股份公司的重(zhong)大(da)經營無投票權(quan)(quan)(quan)(quan)(quan)，但在某些(xie)情況(kuang)下可以享(xiang)有投票權(quan)(quan)(quan)(quan)(quan)。有限(xian)表決(jue)權(quan)(quan)(quan)(quan)(quan)，對(dui)于優(you)先(xian)股股東(dong)的表決(jue)權(quan)(quan)(quan)(quan)(quan)限(xian)財務管理中有嚴(yan)格限(xian)制，優(you)先(xian)股東(dong)在一般(ban)(ban)股東(dong)大(da)會中無表決(jue)權(quan)(quan)(quan)(quan)(quan)或(huo)限(xian)制表決(jue)權(quan)(quan)(quan)(quan)(quan)，或(huo)者縮(suo)減表決(jue)權(quan)(quan)(quan)(quan)(quan)，但當召(zhao)開會議討論與優(you)先(xian)股股東(dong)利(li)益有關的事項時，優(you)先(xian)股東(dong)具有表決(jue)權(quan)(quan)(quan)(quan)(quan)。

3、優先股優先償還

如果(guo)公(gong)司發生破(po)產清算(suan)，那么優先(xian)股的債(zhai)權優先(xian)于普通股進行清算(suan)。

優先股(gu)(gu)(gu)是(shi)(shi)“普通股(gu)(gu)(gu)”對稱(cheng)，是(shi)(shi)股(gu)(gu)(gu)份(fen)公司發(fa)行的(de)在分配紅利和剩余財(cai)產時比(bi)普通股(gu)(gu)(gu)具有優先權的(de)股(gu)(gu)(gu)份(fen)。

普通股和優先股的區別

1、普通(tong)股(gu)(gu)(gu)(gu)(gu)股(gu)(gu)(gu)(gu)(gu)東(dong)可以全(quan)面參(can)與公(gong)(gong)(gong)司的(de)(de)經營管(guan)理(li)，享有(you)資產收益、參(can)與重大決(jue)策和選擇管(guan)理(li)者等(deng)權利，而優先(xian)股(gu)(gu)(gu)(gu)(gu)股(gu)(gu)(gu)(gu)(gu)東(dong)一(yi)(yi)般不參(can)與公(gong)(gong)(gong)司的(de)(de)日常經營管(guan)理(li)，一(yi)(yi)般情況下不參(can)與股(gu)(gu)(gu)(gu)(gu)東(dong)大會投(tou)票，但在某些特殊情況下，例如，公(gong)(gong)(gong)司決(jue)定(ding)發行新的(de)(de)優先(xian)股(gu)(gu)(gu)(gu)(gu)，優先(xian)股(gu)(gu)(gu)(gu)(gu)股(gu)(gu)(gu)(gu)(gu)東(dong)才有(you)投(tou)票權。同(tong)時，為了(le)保護(hu)優先(xian)股(gu)(gu)(gu)(gu)(gu)股(gu)(gu)(gu)(gu)(gu)東(dong)利益，如果(guo)公(gong)(gong)(gong)司在約(yue)定(ding)的(de)(de)時間內未(wei)按(an)規定(ding)支付(fu)股(gu)(gu)(gu)(gu)(gu)息，優先(xian)股(gu)(gu)(gu)(gu)(gu)股(gu)(gu)(gu)(gu)(gu)東(dong)按(an)約(yue)定(ding)恢復表(biao)(biao)決(jue)權；如果(guo)公(gong)(gong)(gong)司支付(fu)了(le)所(suo)欠股(gu)(gu)(gu)(gu)(gu)息，已恢復的(de)(de)優先(xian)股(gu)(gu)(gu)(gu)(gu)表(biao)(biao)決(jue)權終止。

2、相對于普通股股東，優先股股東在公司利(li)潤和剩余財(cai)產的分配上享有(you)優先權。

3、普通股(gu)股(gu)東的股(gu)息(xi)收益(yi)并不固定(ding)，既取決于公(gong)(gong)司(si)當(dang)年贏利狀況，還要看當(dang)年具(ju)體的分(fen)配(pei)政(zheng)策(ce)，很有可(ke)能公(gong)(gong)司(si)決定(ding)當(dang)年不分(fen)配(pei)。而優(you)(you)先股(gu)的股(gu)息(xi)收益(yi)一般是(shi)固定(ding)的，尤其(qi)對于具(ju)有強(qiang)制分(fen)紅條款(kuan)的優(you)(you)先股(gu)而言，只要公(gong)(gong)司(si)有利潤可(ke)以分(fen)配(pei)，就應當(dang)按照約定(ding)的數(shu)額向優(you)(you)先股(gu)股(gu)東支付。

4、普通股(gu)股(gu)東除(chu)了(le)獲(huo)取股(gu)息收(shou)益外(wai)，收(shou)益來源二級(ji)(ji)市(shi)(shi)場價格上漲也是重要的(de)；而優先股(gu)的(de)二級(ji)(ji)市(shi)(shi)場股(gu)價波動相對較小，依靠(kao)買賣價差獲(huo)利(li)的(de)空間(jian)也較小。

5、普通股(gu)(gu)股(gu)(gu)東不能(neng)要求(qiu)退股(gu)(gu)，只能(neng)在二級市場上變現(xian)退出；如有約定(ding)，優先股(gu)(gu)股(gu)(gu)東可依(yi)約將(jiang)股(gu)(gu)票回售(shou)給公司。

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