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作为上市公司的核心财务政策之一股利分配既关系到股东利益和福利水平,又关系到公司的未来发展,因而一直受到利益相关者的关注。本文对我国股利分配政策的主要类型和特点进行了较为全面的分析,提出了改进我国上市公司股利政策的若干建议。
As one of the core financial policies of listed companies, the distribution of dividends not only relates to the interests of shareholders and the level of welfare, but also relates to the future development of the company. Therefore, it has been concerned by stakeholders. This article makes a comprehensive analysis of the main types and characteristics of China’s dividend distribution policy, and puts forward some suggestions for improving the dividend policy of listed companies in China.