股利政策在西方财务界受到高度重视 ,尤其是在实证方面更有颇多研究 ,但在我国上市公司并不重视 ,理论界也研究不多 ,随着证券市场的发展这一问题日益突出 ,该文企图在这一方面做一尝试.笔者采用实证方法对我国上市公司的股利政策进行了研究 ,得出了一些暂时结论.并分析了其原因和应采取的对策 ,希望能对上市公司实务操作和理论研究有所启发.“,”Great importance is attached to dividend policy in western finance, especially in the study of its demonstrations. In China, however, little attention is devoted, either by companies coming into the market or by the theoretical world, in spite of the development of securities business. This essay, with demonstrations, makes a study of the dividend policy of some companies coming into the market, and then comes to a series of tentative conclusions. The authors hope that their countermeasures will be of help to both theoretical studies and practical performance of companies coming into the market.