对目前我国上市公司股利政策的思考

股利政策作为上市公司的核心财务政策之一,由于其既关系到股东的利益和福利水平,又关系到公司未来的发展,因而一直备受利益各方充分关注。笔者结合我国上市公司股利分配政策的实践,针对其所表现出的特点,从内部根源和外部环境方面分析其问题所在及带来的危害,最后笔者提出规范我国上市公司股利分配的几点建议。

Thinking of China listed company dividend policy at present

As the core corporate financial managemen t of Chinese listed companies,dividends Policy are always paid much attention,because it has some effect on the stock-holders interest,as well as further development of the listed company on their own。 This paper first analyzes the practice of dividend policy of Chinese listed companies。Since dividend policy is related to inner and outside environment of financial market,we sum up the main problems existed in listed companies in issuing dividend policies,and l offered several suggestions on the distribution of dividend due to its practice,charactors,and the risks in its root cause and environment.