摘要
股利分配政策是股份公司财务决策的重要组成部分,它与公司的投资决策、融资决策密切相关。在对两种股利理论介绍的基础上,分析了股利政策的影响因素以及我国上市公司股利政策的现状,进行了原因分析后提出对策建议。
Dividend - distributing policy is an important part in financial decision - making of joint - stock companies and is closely related to the companies＂ investment decision - making and financing decisions. This article analyzes the factors affecting the dividend policy and the present situation of the dividend policy in the listed companies and studies the causes and then puts forward countermeasures.
出处
《河南工业大学学报（社会科学版）》
2006年第4期20-23,共4页
Journal of Henan University of Technology:Social Science Edition
关键词
上市公司
股利政策
股利分配
listed companies
dividend policy
dividend distribution
