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股利政策是现代公司理财活动的三大内容之一,它是公司筹资、投资活动的逻辑延续,是其理财行为的必然结果。股利政策不仅会影响股东的利益,也会影响公司的正常运营以及未来的发展,甚至会影响到整个证券市场的健康运行。本文基于中小企业板上市公司的股利政策进行了研究,分析了中小企业板上市公司股利政策的特点,对进一步的规范中小板上市公司的股利政策提出了自己的建议。
Dividend policy is one of the three major contents of the modern company’s financial management activities. It is the logical continuation of the company’s fund-raising and investment activities and is the inevitable result of its financial behavior. Dividend policy will not only affect the interests of shareholders, but also affect the company’s normal operation and future development, and even affect the healthy operation of the securities market. Based on the dividend policy of SME listed companies, this paper analyzes the characteristics of dividend policy of listed SME listed companies, and puts forward its own suggestions on further regulating the dividend policy of listed companies in small and medium-sized board.