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股利分配是指公司将企业盈利在留存收益与支付股利之间进行分配的行为,公司通常在综合考虑各种相关因素后,对不同的股利分配政策进行比较,最终选择一种符合本公司特点与需要的股利分配政策予以实施。对于上市公司而言,会根据公司的实际状况,采取不同的股利分配方式,如现金股利、股票股利等。此外,由于上市公司部分或全部股份始终处于交易之中,其股东人数和身份并不特定,既有个人投资者,也可能有合格的境外机构投资者(QFII)。因此,在收到上市公司股利分配时,不同的股利分配方式、不同的股东身份使得适用的所
Dividend distribution refers to the company will be corporate profits in the retained earnings and the payment of dividends between the behavior of the company usually in a comprehensive consideration of various relevant factors, different dividend distribution policy to compare, the final choice of a company in line with the characteristics and The dividend distribution policy needs to be implemented. For listed companies, according to the actual situation of the company, take different dividend distribution methods, such as cash dividends, stock dividends. In addition, as some or all of the shares of a listed company are always traded, the number and identity of the shareholders of the listed company are not specific, either as individual investors or as QFIIs. Therefore, when receiving dividend distribution of listed companies, different ways of dividend distribution and different shareholders’ status make it suitable