摘要
用友软件在2001年度公布了优良的业绩和每股派现0 6元的高现金分红政策后,股价出现大跌,表明流通股股东和非流通股股东对红利政策存在严重分歧。本文拟建立一个我国上市公司股利政策的理论分析框架,在分析我国上市公司股利政策的基础上,对用友软件现象进行了进一步的分析。
After UF soft announced its outstanding achievement and high cash bonus policy of apporting 0.6 yuan per section, the price of stock greatly dropped.It shows that there are great differences between circulation shareholders and non-circulation shareholders. Firstly, this paper gives a theoretical analysis framework of listed companies' dividend policy in our country. Based on it, the paper also analyzes the high-apporting phenomenon.
出处
《华东经济管理》
2004年第6期189-195,共7页
East China Economic Management
关键词
公司
股利
政策
分析
company
dividend
policy
analysis
