企业股利政策的现实选择及影响因素探析

股利政策在股份制企业经营决策中占有重要地位,是企业的核心财务问题。股利政策的制定既关系到股东和债权人的利益,又关系到公司的未来发展,因而一直被公司的利益相关者所关注。与西方成熟市场相比,我国证券市场还处在起步阶段,立法、监管、规范等方面需要进一步加强,还有许多问题有待研究解决。从上市公司股利分配的现状入手,重点分析产生这些现实选择的影响因素,就此浅析健全我国上市公司股利政策的一些看法。

Realistic Choice of Enterprise Dividend Policy and Its Influence Factors

Dividend policy plays an important role in business decision of the joint-stock enterprise, which is the company＇s core financial problems. Dividend policy formulation related to the interests of shareholders and creditors, but also related to the company＇s future development, thus has been of concern to the company＇s stakeholders, Compared to mature markets in the West, China＇s securities market is still in its infancy, and there are many issues still to be thrashed out. In this paper, from the status of the listed companies to analyse the influencing factor of which and put forward specific suggestion which improve the dividend policy of our country.