股利分配政策是现代公司理财活动的三大核心内容之一,公司经营中起着至关重要的作用。股利政策的研究一直是国内外学术界研究的热点问题之一。本文分析了目前我国上市公司股利分配行为的特征,在此基础上,针对我国情况,提出了关于完善上市公司股利政策、修正其不规范的股利分配行为的一些建议。 Dividend distribution policy is one of the three core contents of the modern company’s financial management activities, the company plays a crucial role. Dividend policy research has always been one of the hot issues in academic circles at home and abroad. This paper analyzes the characteristics of the current dividend distribution behavior of listed companies in China, and on this basis, according to our situation, put forward some suggestions on improving the dividend policy of listed companies and amending their non-standard dividend distribution behavior.