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上市公司偏好低现金股利政策的理论思考
引用本文:方光正.上市公司偏好低现金股利政策的理论思考[J].财会通讯,2005(2).
作者姓名:方光正
作者单位:中原工学院 河南郑州450007
摘    要:上市公司偏好低现金股利政策,损害了中小投资者的利益,加剧了市场投机行为,降低了经营者的风险意识,已成为我国资本市场正常运行与健康发展的一大障碍。本文通过分析我国上市公司偏好低现金股利政策的负面影响和成因,据此提出相关的政策建议。

关 键 词:低现金股利政策  负面影响  政策建议

A Theoretical Thought on Listed Companies' Low Dividend Policy Preference
Fang,Guangzheng.A Theoretical Thought on Listed Companies'''' Low Dividend Policy Preference[J].Communication of Finance and Accounting,2005(2).
Authors:Fang  Guangzheng
Abstract:The low dividend policy of listed companies damages the benefit of middle and small investors, aggravates the adventure of securities market and decreases the consciousness of risk of the managers in listed companies. It has become an important obstacle in the securities market in China. Through analyzing the negative effects and reasons of it , this essay puts forward the suggestion to standardize the dividend policy of the listed company in China.
Keywords:the low dividend policy  negative effects  policy suggestion
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