股利政策与公司治理理论

Dividend Policy and Company Governing Theory

股利政策一直是上市公司财务管理的核心之一,因为股利分配既关系到公司股东的经济利益,又关系到公司的未来发展。究竟采取什么样的股利政策是上市公司决策层最为棘手的问题,而公司治理理论是构建公司治理结构、解决公司治理问题的理论基础。本文对股利政策和公司治理理论进行了剖析。

Dividend policy is always one of core problem in stock company finance management,because dividend policy not only infect economic interest of company shareholder,but also infect company future development. Which dividend policy will be take is the most hot potato to stock company decision men. Moreover company governing theory is constructing company governing theory and theory base of solving company problem. The article take apart dividend policy and company governing theory,