股利分配政策分析  

Analysis of Dividend Distribution Policy

作　　者：黄蕊[1] 郭昌欣[2] 

机构地区：[1]太原理工大学阳泉学院,山西阳泉045001 [2]山西广播电视大学,山西太原030027

出　　处：《山西广播电视大学学报》2008年第4期90-91,共2页Journal of Shanxi Radio & TV University

摘　　要：目前,随着经济的不断增长,我国的上市公司越来越多,股利政策作为公司财务管理的三大政策之一,在公司经营中起着至关重要的作用,一直是现代中西方公司财务管理中的一大难题。我们应在研究我国股利政策实践的不同特点的同时,还应分析我国股利分配政策成因及因素。At present, along with the continual growth of economy, there are more and more listed companies in our country. The dividend policy, as one of three policies of financial management of the company, plays an important role in the business of the company, which is a difficult problem of financial management in the modem company between the west and east. We should research the different characteristics of dividend policy practice in our country, and also analyze the causes and factors of dividend distribution policy in our country.

关 键 词：现金股利 股票股利 成因分析 

分 类 号：F810[经济管理—财政学]