我国上市公司现金股利分配问题研究

Study on Cash Dividend Distribution of Listed Companies in China

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,而现金股利政策则是其中非常重要的一种。对这一问题进行探讨,具有深刻的理论和现实意义。面对我国上市公司现金股利分配中存在的问题,文章对其原因进行了深刻的分析并提出了相关的政策建议。

As an important financial decision, the dividend policy of the public companies reflected the relationship of benefit assignment between investors and managers, and the cash dividend policy is very important one among them. The investigation and discussion on this problem had deep theoretical and practical significance. In the face of this problem, this paper analyzed the reasons profoundly and put forward the relative proposals.