我国民营上市公司财务状况与相关政策的调查研究  

Investigation on Financial Conditions of Private Listed Companies and Related Policies in China

作　　者：宋献中[1] 罗晓林[1] 

机构地区：[1]暨南大学会计系,广东广州510632

出　　处：《财经理论与实践》2003年第2期76-78,共3页The Theory and Practice of Finance and Economics

基　　金：国家自然科学基金重点项目 ( 79930 40 0 )资助

摘　　要：统计分析表明 :上市的民营公司的财务状况好于全国上市公司的平均水平 ,上市民营企业的筹资能力能够支持企业长期发展的需要 ;上市民营企业虽然还没有形成一套稳定的股利政策 ,但现金分配比例较高并有上升趋势 ;Statistice shows that the financial conditions of private listed companies is better than the average level of that of all listed companies; their financing competency can satisfy the demand of long-term development; though they have no a firm policy of dividend distribution, the proportion of cash distribution is higher; their equity structure is that dominating shareholders have absolutely power to control companies.

关 键 词：民营上市公司 财务管理 股利政策 

分 类 号：F234.4[经济管理—会计学]