谈公司股利分配政策的选择

On the Dividend Distributing Policies of Listed Companies

股利分配政策是上市公司决定公司盈余有多少留在企业 ,有多少分配给股东的方案。上市公司的股利分配政策在某种程度上直接影响着上市公的资金运作。在进行股利分配的实际操作中 ,公司经常采用剩余股利分配政策、固定或持续增长股利分配政策、固定股利支持率政策、低正常股利加额外股利政策等四种方案。本文就以上四种政策的确定及采用的理由作一简要叙述。

The dividend distributing polices,which determines the propotion by which the profits of a company is divided between the enterprises and share-holders,has,to some certain degree,direct influences on the capital operation of the listed company.In the practice of dividend distribution,there are four kinds of plans usually adopted by companies,and the paper briefs on how to choose between them and the ground for the choice.