西方主要股利政策理论简介  

Western Theories of Dividend Policy Brief

作　　者：闫洪超[1] 

机构地区：[1]河南质量工程职业学院,河南平顶山467001

出　　处：《商丘职业技术学院学报》2009年第1期52-53,共2页JOURNAL OF SHANGQIU POLYTECHNIC

摘　　要：从上个世纪90年代初期开始,我国证券市场在短短的十几年间蓬勃发展。但由于我国证券市场的特殊性,上市公司的股利政策一直是一个争论的焦点,通过介绍西方一些经典的股利政策和现代比较流行的股利政策,希望能够对上市公司的股利政策选择提供一些参考。Since the early 1990s, China＇s securities market flourishes in a short period of ten years. However, due to the special nature of China＇s securities market, the dividend policy of listed companies has been a bone of contention, This article introduces some of the classic western dividend policy, modern and more popular dividend policy, hope the dividends of listed companies to provide some policy options for information.

关 键 词：“MM”理论 税差理论 代理成本 

分 类 号：F8[经济管理]