股利政策主要是公司对其税后利润是否用于股东分配，以及从税后利润中拿出多大比例用于股东分配的决策问题。公司在制定股利政策时，一方面要考虑到公司今后发展对资金的需要，考虑公司发展所需资金通过内部融资还是外部融资更为有利；另一方面也要考虑到股东对本期收益的预期 Dividend policy is mainly about whether the company’s profit after tax is used for the shareholders ’distribution and what percentage of the profit after tax should be used for the shareholders’ distribution. When formulating dividend policy, on the one hand, the Company needs to take into account the need of funds for future development of the Company; it is more advantageous to consider whether the funds needed for the development of the Company are to be financed internally or externally; and on the other hand, the shareholders’ expectations of the current income