股票股利是最常见的一种股利分配方式。
第一章主要是上市公司股利分配理论的综述。
The first chapter is the theory of dividend distribution of listed companies.
其中股权结构和股利分配政策是研究的重点。
Ownership structure and dividend distribution is the focus of the study.
如何规范我国上市公司的现金股利分配，已是迫在眉睫。
How to normalize such cash dividend distribution has been a pressing need for us.
不同的股利分配政策可能会给股份公司带来不同的影响。
Different dividend distribution policies may influence stock companies in different ways. This paper discusses different ways of distributing dividends.
为此，迫切需要尽快将上市公司的股利分配引导到理性状态。
Therefore, there is an urgent need to guide the dividend income allocation of listed companies into rational state.
净收益使留存收益增加，净亏损和股利分配使留存收益减少。
Net income increases retained earnings; net losses and dividends reduce retained earnings.
第二部分分析我国上市公司股利分配行为现状，及市场反应。
Second part Analyses the behavior current situation of dividend distribution, and the market reacts.
在股利分配战略方面，本文建议选择低现金股利加额外股利政策。
For the dividend -distributing strategy management, to choose the policy of low cash share profit plus extra share profit is advised to use.
现金股利是股利分配的主要形式，是对股东进行利益回报的重要方式。
Cash dividend is the major form of dividend distribution and shareholder's interests.
流通股比例与股利分配倾向成反比，也符合股权持有人的“理性人”特性。
The proportion of circulating stocks and dividend distribution incline to be inversely proportional to, accord with the stock right holder's characteristics of "rational people".
这些理论对我国上市公司股利分配政策的制定和分析具有一定的现实意义。
These theories have some meanings in practice when company draws up and analyzes its policy of distributing dividend.
我国上市公司股利分配政策不规范的一个重要原因是公司的内部因素造成。
An important reason that the informal dividend policy of the listed company in our country is caused by the inside influence factor of the company.
论述了国内企业股利分配的税务筹划、境外所得汇回和已纳税额抵免的税务筹划。
The article also discusses the tax planning for dividend policy in China, remittance of earnings from other countries and the ETP for the deduction of paid tax.
股利分配政策是公司财务政策的重要组成部分，一直以来是国内外学者研究的热点。
Dividend policy of the company's financial policy what has long been a hot research is an important component of the scholars in China and abroad.
最后，本文综合实证结果，深入剖析了不同股权结构下现金股利分配状况形成的原因。
Finally, the paper integrates the foregoing study outcomes, analyzing the underlying reasons thoroughly, which lead to dissimilar dividend policies in different equity structures.
从股份公司诞生之日起，股利分配便已成为公司管理者与投资者共同关注的一个焦点问题。
From the birth date of ag, Dividend distribution become a focus question which has been concerned by company managers and investors.
在此背景下，对广西上市公司股利分配方式及其影响因素进行研究将具有重大的现实意义。
In this context, research dividend distribution methods and its affecting factors of Guangxi's listed companies will have major practical significance.
特别是我国证券市场还不很成熟，现金股利分配不是十分规范，而且还存在诸多问题和弊端。
Especially, China's securities market is not quite mature, Cash Dividend distribution is not very standardized, and there are still many problems and disadvantages.
目前，我国上市公司实际采用的股利分配方案中，主要包括现金股利、股票股利和不分配三种。
At present, the dividend distribution plans in the listed companies include cash, stock and non-assignment.
正是在这一背景下，笔者萌发了研究我国历年来上市公司股利分配政策特征及其深层原因的兴趣。
At this background, I have interested in studying the dividend policy characters of Chinese public companies and founding the deep-seated reasons for these characters.
股利政策是公司重大财务决策之一，上市公司的股利分配方案公布会引起二级市场股票价格的波动。
The dividend policy is one of company significant finance decision-making and the announcement of listed company's dividend distribution plan will cause stock price undulating in second market.
如何借鉴国外的研究成果，结合我国现实的股权结构来研究我国的股利分配问题成为本文关注的重点。
Our research pay attention to combine the ownership structure in our country with the research results of other countries to analyze the dividend policy in China.
股利分配作为上市公司的核心财务政策之一，不仅受到利益各方的充分关注，还引起理论界的极大兴趣。
As one of company's core financial policies, the dividend assignment not only receives the full attentions from the benefit groups, but also arouses the enormous interests of theorists.
最新的研究成果表明，我国上市公司股利分配存在严重的不规范，特别在现金股利分派上显得尤为突出。
Recent research indicates that there exist severe abnormal behaviours in dividend policy of listed companies, which is especially prominent in cash dividend distribution.
然而，以往国内的相关研究证实我国上市公司股利分配政策缺乏连续性和稳定性，短期行为特征较为严重。
However, the past researches approve that the Dividend Policies of companies in our state are lack of continuity and stability and short-term behaviors are very ordinary.
不管你是否支付股利,你公司的运转都不会发生变化,如果不发放股利,那就意味着,以股票回购代替股利分配
You see, you can keep the operations the same whether or not you pay a dividend, if choosing not to pay a dividend means substituting stock repurchase for dividend.
不管你是否支付股利,你公司的运转都不会发生变化,如果不发放股利,那就意味着,以股票回购代替股利分配
You see, you can keep the operations the same whether or not you pay a dividend, if choosing not to pay a dividend means substituting stock repurchase for dividend.
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