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目前我国上市公司的股利如何进行分配已经成为财务管理的中心问题,开展上市公司现金股利的分配政策研究具有十分重要的理论意义和现实意义。现金股利分配的政策对于监管对象、债权人以及股东等很多方面利益都有诸多影响,这种影响有相当一部分来自国家上市公司的发展进程,以及特定时间段内我国股市整体变化。文章通过对国内外现金股利政策的影响因素相关研究进行归纳整理,得出盈利能力、行业、规模、先进流量等因素以及其组合因素对现金股利政策的影响。依此为现实基础,制定出科学合理的现金股利政策,为金融上市公司的管理提供几点建议。
At present, how to distribute the dividends of listed companies in our country has become a central issue of financial management. To study the distribution policy of cash dividends of listed companies has very important theoretical and practical significance. The policy of cash dividend distribution has a lot of influence on many aspects such as the target of supervision, creditors and shareholders, etc. The impact of this part comes from the development of state-owned listed companies and the overall change of Chinese stock market in a specific period of time. The article summarizes the related research on the factors influencing the cash dividend policy at home and abroad, and draws the conclusion that the profitability, industry, scale, advanced traffic and other factors and their combination have an impact on the cash dividend policy. Based on this, a scientific and reasonable cash dividend policy was formulated to provide some suggestions for the management of financial listed companies.