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股利政策是上市公司将税后收益在股东股利和公司留存收益之间进行合理分配的政策,是上市公司的核心财务问题之一。中国上市公司的股利政策失范,已经成为资本市场不规范的一个重要表现,成为资本市场正常运行与健康发展的一大障碍。从这个意义上说,全面、客观地揭示上市公司股利政策存在的问题并寻求有效的解决对策,对资本市场发展无疑是十分必要的。
Dividend policy is the policy that the listed company allocates the after-tax income between the shareholder's dividend and the retained earnings of the company. It is one of the core financial problems of listed companies. The anomie of the dividend policy of Chinese listed companies has become an important manifestation of the non-standardization of the capital market and has become a major obstacle to the normal operation and healthy development of the capital market. In this sense, it is absolutely necessary for the development of the capital market to fully and objectively reveal the problems existing in the dividend policy of listed companies and seek effective solutions.