分析发现，上市公司的股权结构与公司的分红政策制定有着密切关系，国有控股的上市公司分配比例明显低于非国有控股上司公司。

From our reasech, we notice the ownership structure has great impact on dividends policy of listed companies. The dividend payout ratio is lower in state-owned-enterprise than non-SOEs.

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截止到2007年底，我国有近42%的上市公司自愿设立审计委员会，其中，设立审计委员会的国有控股上市公司所占比重为46%，远远高于非国有控股的设置比例35%。

Until 2007, 42% of the listed companies volunteered to set up Audit Committee, in which the state-owned listed companies accounted for 46%, while the non-state-owned companies 35%.

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