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上市公司股利分配政策探析
Research on the Listed Company’ s Dividend Policy
【摘要】 上市公司股利政策既关系到公司的股东和债权人的利益,又关系到公司未来的发展。本文例举四川长虹自上市以来的股利分配方式,分析了我国上市公司股利政策存在的主要问题,即送红股较多,而且已经超过了上市公司发展能够支撑的程度,并指出了整顿上市公司股利政策的方法。
【Abstract】 The listed company’s dividend policy is involved in not only the benefit of stockholders and creditors but also the development of the listed company.The dividend policy of Changhong Electrics Share Company,Limited("Changhong Electrics") being analyzed,the major problems about the listed company’ s dividend policy in China are found out.Stock dividend is given out so much that the further development of the listed company is counteracted.Finally,a rational dividend policy is put forward.
【关键词】 上市公司;
股利政策;
现金股利;
股票股利;
【Key words】 the listed company; dividend policy; cash dividend; stock dividend;
【Key words】 the listed company; dividend policy; cash dividend; stock dividend;
- 【文献出处】 常熟理工学院学报 ,Journal of Changshu Institute of Technology , 编辑部邮箱 ,2006年05期
- 【分类号】F275
- 【被引频次】2
- 【下载频次】515