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我国上市公司现金分红行为研究

Study on Dividend Payout of Listed Companies in China

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【作者】 陈红李从珠刘晓春

【Author】 Chen Hong Li Congzhu Liu Xiaochun(College of Econ. and Manag., North China Univ. of Tech., 100041, Beijing, China )

【机构】 北方工业大学经济管理学院北方工业大学经济管理学院 100041北京石景山100041北京石景山

【摘要】 本文通过对我国近几年的现金分红的研究统计分析 ,揭示我国现金分红正被越来越多的企业所采纳 ,一些坚持合理派现的企业 ,其投资价值逐渐凸显 .但同时有相当多企业的股利分配还存在诸多不合理现象 ,对于这些企业我们不仅需要管理层的政策引导 ,更需要公司自身治理结构的完善和投资理念的转变

【Abstract】 Statistical analysis of the dividend payout of listed companies in China in recent years shows that it is accepted by more and more companies. In companies with reasonable dividend payout, the investment value becomes more and more prominent. However, in quite a few companies, there still exist some inappropriate phenomena in practice. With these companies, not only policy guidance on the part of managerial level is needed, but a rational administrative structure and change of investment idea on the companies themselves should also be achieved.

【关键词】 上市公司现金分红
【Key words】 listed companydividend
  • 【文献出处】 北方工业大学学报 ,Journal of North China University of Technology , 编辑部邮箱 ,2003年01期
  • 【分类号】F832.5
  • 【被引频次】10
  • 【下载频次】528
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