摘要
从我国上市公司股利分配的现状分析出发,说明了上市公司股利分配的比例和金额都呈上升趋势,然后分析我国上市公司股利分配仍存在的非理性特征,论证股利分配的理性回归是有限和不完全的。
Based on the status quo of dividend distribution of China's listed companies, this paper reveals that the proportion and amount of dividend distribution of China's listed companies have the trends to rise, and analyzes irrational character of dividend distribution of China's listed companies and indicates that the rational regression of the dividend distribution is limited and incomplete.
出处
《重庆工商大学学报(社会科学版)》
2007年第6期45-47,共3页
Journal of Chongqing Technology and Business University:Social Science Edition
关键词
股利政策
非理性特征
股利分配
dividend policy
irrational character
dividend distribution