财务保障政策之现金股利研究文献评述  

Literature's Review of Research on Cash Dividend of Financial SafeguardPolicy

作　　者：姚文韵[1] 

机构地区：[1]南京财经大学会计学院,江苏南京210046

出　　处：《现代财经（天津财经大学学报）》2010年第1期43-46,共4页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

基　　金：江苏省社科基金"人民币升值对高新技术企业财务保障影响研究"(08EYB016)的项目资助

摘　　要：股利政策作为财务保障政策的三大核心内容之一,直接影响到企业的现金流量,从而进一步对企业的财务保障体系产生影响。本文就我国近年来关于股利政策研究方面的文献进行了总结回顾,并基于财务政策决策视角对现金股利研究文献加以评述。通过分析当前研究现状,探讨国际金融危机对中国企业财务活动的影响及其应对措施,具有一定的理论和实际意义。Dividend policy is one of the most important Financial Safeguard policies. It affects enterprise＇ cash flow and have an impact on financial safeguard system. In this article, I reviewed recent literature about dividend policy, and summarize them by the view of financial policy＇s decision. We analyze current situation of research, and study China＇s enterprises＇ financial activities which affected by international financial crisis. The article is meaningful and endeavors to find the relevant measures.

关 键 词：财务保障政策 现金股利 上市公司 评述 

分 类 号：F830.0[经济管理—金融学]