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公司股利政策的理论发展之路——相关文献综述 被引量:2

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摘要 股利政策 (dividendpolicy)是指公司税后利润在向股东支付股利与企业内部留存收益之间的分配选择。一定量的留存收益是保证公司长期发展的重要资金来源 ,股利形成了股东收入的现金流量。股利政策研究的核心问题是 :股利政策是否影响企业的价值 ,如果影响 ,如何制定使资本成本最低且公司收益最大的股利政策。
作者 张阳
出处 《商业研究》 北大核心 2004年第11期112-115,共4页 Commercial Research
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参考文献33

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