一、我国上市公司分配方案中的“低现金股利兼之高比例送转配股”现象的分析和评价 上市公司在选择股利政策并确定具体分配方案时,应该权衡公司未来发展要求和股东对本期收益的需要,以及其他影响因素,因时因公司决定最利于实现股东财富最大化目标的股 First, the analysis of the phenomenon of “low cash dividend and high proportion of allotment of rights issue” in the distribution plan of listed companies in our country When listed companies choose the dividend policy and determine the specific distribution plan, the listed company should weigh the future development requirements and shareholders’ Needs, and other factors, because the company decided the most conducive to achieve the goal of maximizing shareholder wealth stocks