摘要
一、引言
选择何种股利政策和股利形式是企业管理者经常面对的财务问题之一,它决定了向投资者分配数额和形式,留存公司以图再投资的资金数额。同时还向投资者传递关于公司经营业绩、财务能力等更广泛的信息。因此,制定何种股利政策和股利形式是企业一项重要的财务决策。
Dividend policy is one of the important policies on financial management. It decides the balance fund between the investors and the firms to reinvest, and it also sends some information about the firm's operations to the investors, so it's very important to the firm's financial divisions. So it has the realistic significance to research on the dividend policy of the Listed Company in China. This article analyzes the present situation of the cash dividend policy of the Listed Company in China, it points out the deficiencies on the cash dividend policy, and gives some suggestions in order to promote the development of the Listed Company in China.
出处
《东南亚纵横》
CSSCI
2009年第5期104-107,共4页
Crossroads:Southeast Asian Studies