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股利政策(Dividend policy)是股份公司关于是否发放股利、发放多少以及何时发放的方针和政策。它是现代公司理财活动的三大核心内容之一,股利政策从狭义方面来说就是指探讨保留盈余和普通股股利支付的比例关系问题,即股利支付率的确定。所以股利支付率的确定又是股利政策的核心,在公司财务管理中占有重要位置。股利政策的发放种类有现金股利、股票股利、股票回购以及股票分割。这篇文章主要是探讨什么因素影响了公司的现金股利。
Dividend policy is the policy and policy of the joint-stock company on whether dividends should be paid, how much to pay out and when to pay. It is one of the three core contents of the modern company’s financial management activities. Dividend policy refers to the proportional relationship between the retained earnings and the common stock dividend payment, that is, the determination of the dividend payout ratio. Therefore, the determination of dividend payout rate is the core of the dividend policy, occupying an important position in the financial management of the company. Dividend policy payment types are cash dividends, stock dividends, stock repurchases and stock splits. This article is mainly to explore what factors affect the company’s cash dividend.