The distribution of profits of a company is in essence a matter of corporate autonomy and the regulation of profit distribution for listed companies shall not touch the bottom line of corporate autonomy. Currently a genuine restraint mechanism and equity culture conducive to the distribution of cash dividends by enterprises has yet to establish in China. As a result, certain issues exist in the regulation of profit distribution of listed companies. China should gradually improve regulatory norms, diversify regulatory measures, and enhance the effectiveness of regulation so as to create a regulatory environment conducive to the active and steady payment of dividends by listed companies. More specific regulatory measures may include examination of the reasons for not paying dividends, strengthening supervision over the implementation of dividend distribution commitment, ensuring the continuity and stability of profit distribution schemes, and connecting the payment of dividends with the delisting system. <<