摘要
作为公司经营过程中重要的股利政策，已经受到了很多学者的重视和研究。本文将这些研究集合在一起，对股利政策的类型、影响股利政策的因素、传统的股利政策以及股利政策的现代理论发展进行介绍，从而为中国公司制度更新提供参考。
The dividend policy which is very important to the company operation has been recognized and studied by many scholars. This paper summarizes the types of dividend policy, the factors that affected dividend policy, the traditional dividend policy, and modem theory development of dividend policy, with the aim to expound these problems systemically.
关键词
股利政策
支付策略
股利分配
dividend policy
payment strategy
dividend distribution
