摘要
股利政策作为企业的核心财务问题之一,一直受到各方面的密切关注.股利的发放既关系到股东和债权人的利益,又关系到公司的未来发展.以促进上市公司股利政策为出发点,以符合当前我国国情为基点,分析了我国上市公司股利政策的现状,找出了存在的问题,如:分红不足、股利支付偏低、重视股票股利等等,深入分析找出其成因,在此基础上,运用定性分析的方法,加以深入分析,并提出了一系列改善上市公司股利政策的对策和措施.
Dividend policy as the core business of financial problems, has been subject to various aspects of close attention. The dividend payment is related to the interests of shareholders and creditors, related to the company＇s future development. To promote a listed com- pany dividend policy as the starting point, to meet the basis of the current conditions of our country to the status quo at home and abroad on the basis of analysis of China＇ s listed companies dividend policy of the status quo, to identify the existing problems, such as： divi- dends Inadequate, the low dividend payments, stock dividends, etc. attention, and in-depth analysis to identify its causes, on the basis of this, the use of qualitative analysis methods, to in-depth analysis, and finally made a series of listed companies improved dividend policy responses and measures.
出处
《哈尔滨商业大学学报（自然科学版）》
CAS
2009年第4期500-503,共4页
Journal of Harbin University of Commerce：Natural Sciences Edition
关键词
上市公司
股利政策
非理性因素
listed company
dividend policy
irrational factors
