我国上市公司股利分配现状探析

上市公司股利政策作为一项重要的财务决策,体现了企业各类投资者、管理者等主体之间的利益分配关系。本文首先介绍了我国上市公司股利分配的现状,然后从委托代理角度进行了得出我国投资者和上市公司的短期行为比较严重,最后提出了相关的政策建议。

Probing into China listed company share interest allocation''''s present situation

The dividend policy of the public companies as an important financial decision, has manifested the main benefit assignment relationship between investors and Managers. This thesis elaborates the present situation of the dividend assignment in the public companies first, then concludes that the short- term behavior be quite serious in present public companies by proxy analysis, finally we put forward the relative proposals.