上市公司业绩与股利分配方式关系研究——基于沪市100家上市公司的分析

上市公司股利政策是其财务政策的核心内容之一,本文以沪市100家上市公司为例,着重探讨上市公司的业绩状况和股利分配方式之间的关系。研究表明,上市公司的股利分配方式与其业绩状况存在着显著关系,提高上市公司的盈利能力是规范其股利分配行为的基础。

The study of Relationship between the Achievement and Dividend Distributiion way of Chinese listed companies

The dividend policy is one of cores in the financial activities . The paper focuses on the relationship between the achievement and dividend distribution way on the basis of 100 companies in ShangHai Stock Exchange. The study states clearly that the dividend distribution way is related to the achievement. We must improve the ability of profit-making to standard the dividend distribution of listed companies.