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股利政策是公司财务管理的三大决策之一,它决定了流向投资者和留存在公司以图再投资的资金数量,还能够向投资者传递关于公司经营业绩的信息。股利政策主要包括股利政策类型的选择、股利支付率以及股利支付方式的制定等基本内容。本文对上市公司2006年的股利政策进行了统计分析,并发现了几个特征。
Dividend policy is one of the company’s three major financial management decisions. It determines the amount of money flowing to investors and remaining in the company in an attempt to reinvest. It also enables investors to communicate information about the company’s business performance. Dividend policy mainly includes the selection of the type of dividend policy, dividend payout rate and the formulation of dividend payment and other basic contents. This paper makes a statistical analysis on the dividend policy of listed companies in 2006 and finds several characteristics.