| 上市公司股利政策的特点、成因及对策 |
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| 引用本文： | 徐凤菊,刘颖.上市公司股利政策的特点、成因及对策[J].财会通讯,2004(12). |
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| 作者姓名： | 徐凤菊 刘颖 |
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| 作者单位： | 武汉理工大学管理学院 湖北武汉430070
(徐凤菊)，武汉理工大学管理学院 湖北武汉430070(刘颖) |
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| 摘 要： | 股利政策是上市公司将税后收益在股东所得股利和留存收益之间进行的合理配置的策略,会对公司的股票市价和公司的市场形象产生巨大的影响。本文主要根据上市公司股利政策分配方案,全面客观地对我国的股票市场进行分析,并为公司今后制定出合理的股利分配政策提出参考意见。
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| 关 键 词： | 上市公司 股利政策 政策性建议 |
The New Characters,Causes and Countermeasure of Chinese Listed Companies' Dividend Policy |
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| Xu Fengju,Liu ying.The New Characters,Causes and Countermeasure of Chinese Listed Companies'''' Dividend Policy[J].Communication of Finance and Accounting,2004(12). |
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| Authors: | Xu Fengju Liu ying |
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| Abstract: | Dividend policy is the strategy that the listed companies distribute rationally the profit after tax between the dividends of stockholders and the retained earnings. It influences the companies' stock price and market image greatly. This paper studied the listed companies' distributing dividend policy of our country, and hope to supply some reference opinions for the companies formulating the suitable dividend policy afterwards. |
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| Keywords: | Listed company Policy of distributing dividend Policy suggestions |
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