摘要
关于股利分配问题,西方早在上世纪六十年代就有相关的理论研究。由于我国证券市场起步较晚,我国上市公司也大多处于成长期,对资金需求较多,很多公司采用低正常股利加额外股利政策。我国对股利分配的研究还处于不成熟阶段,存在一些问题,而对于这些问题的分析,有利于提高市场的成熟度,也有利于我国证券市场的发展和不断完善,使上市公司股利分配走上规范合理的轨道。
The Western countries started to work on the related theory about dividend distribution in the 1960s. Due to the later start of China＇s stock market,most of our listed companies have not grown to maturity yet,so they need more funds ,and many have adopted the policy of low dividend plus dividend extra. As our research about dividend distribution is still in the immature stage ,there arise some problems in this regard. And our analysis of such problems will be conductive to the maturity, development and perfection of the stock market in our country, so that the listed companies＇ dividend distribution can be regularized and rationalized.
出处
《东疆学刊》
CSSCI
2008年第3期102-107,共6页
Dongjiang Journal
关键词
上市公司
股利分配
问题及对策
listed company ,dividend distribution ,problem and solution
