股利分配已经成为上市公司管理者们调控股价、平衡各方财务利益的财务战略之一。合理的现金股利政策有助于提高企业的价值,帮助企业实现再融资。稳定、持续的现金股利政策,可以使公司保持良好的公众形象,从而吸引更多的投资。但是,现金股利分配对公司也会有很多负面影响。本文便就上市公司现金股利分配的影响因素进行分析探讨。 Dividend distribution has become one of the financial strategies for listed company managers to control stock prices and balance the financial interests of all parties. Reasonable cash dividend policy helps to increase the value of the enterprise and help the enterprise to refinance. A stable and continuous cash dividend policy will allow the company to maintain a good public profile and thus attract more investment. However, the cash dividend distribution will have a lot of negative impact on the company. This article will analyze the influencing factors of cash dividend distribution of listed companies.