摘要
文章对我国上市公司股利政策选择进行了理论和实证分析;指出上市公司应根据本公司每股股利的性态及其变动趋势来选择合适的股利政策;提出了四种基本的股利政策,即剩余型、固定型、稳定增长型和低经常性股利加额外支付型,并对各股利政策的选择条件进行了说明。
After analyzing theory and practice of dividend selection polices in Chinese registered companies, this paper points out that the registered companies should choose suitable dividend policies according to the character of the profit per share and fluctuation trends and puts forward four basic dividend policies that are types of surplus, fixed, stable growth and low daily dividend plus extra payment. The paper also explains selection requirements of various kinds of dividend policies.
出处
《重庆商学院学报》
2001年第6期41-44,共4页
Journal of Chongqing Institute of Commerce