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公司管理层在制定本企业的股利政策时,需要综合考虑企业内外的各种因素。企业的发展一般分为四个时期:初创期、成长期、成熟期和衰退期。企业在制定股利分配政策时,首先要应该判断企业所处的时期,选择符合企业所处发展期的股利政策同时兼顾企业自身的特点,对不同的股利政策进行比较,最终选择符合本公司特点与需要的股利政策。一、处于初创期公司的股利政策初创期的企业适用低正常加额外股利的股利政策。低正常加额外股利政策是指企业在一般情况下只支付金额较低的固定股利,根据企业的
When formulating the dividend policy of the enterprise, the management of the company needs to comprehensively consider the various factors both inside and outside the enterprise. The development of enterprises is generally divided into four periods: start-up period, growth period, maturity and recession. When formulating the dividend distribution policy, the enterprise should first judge the period in which the enterprise is located, select the dividend policy in line with the development period of the enterprise, take into account the characteristics of the enterprise itself, compare different dividend policies, and ultimately choose to meet the characteristics of the Company Required dividend policy. First, the company in the initial stage of the company’s dividend policy Start-up companies apply low dividend policy of normal and additional dividends. Low normal plus additional dividend policy refers to the enterprise under normal circumstances only pay a fixed amount of lower dividends, according to the enterprise