股利的代理成本理论和信号理论在西方成熟资本市场上得到了充分的检验,本文从降低代理成本和缓解不对称信息的角度出发,结合西方经典股利理论在我国应用的限制条件,从正反两个方面,对我国上市公司的股利政策进行分析,并提出了相应的政策建议。 The agent cost theory and signal theory of dividend have been fully tested in western mature capital market. From the perspective of reducing agency cost and alleviating asymmetric information, combined with the limitations of western classical dividend theory applied in our country, On the one hand, this paper analyzes the dividend policy of listed companies in our country and puts forward the corresponding policy recommendations.