理论界关于股利政策的观点有两大流派：股利无关论和股利相关论。

In theoretical circles there are two schools about dividend policy: relevant dividend view and irrelevant dividend view.

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现金股利和股票收益之间也没有明显的联系，这和股利不相关理论是一致的。

Unexpected cash dividends have little impact on the earnings signal, which is in consistent with the dividend irrelevance arguments.

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同时，还研究了与股利金额相关的因素，希望能对股利政策的理论和实践有所裨。

At the same time, in favor of the theory and practice of dividends policy, we researched the factors correlative to dividends amount.

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同时，还研究了与股利金额相关的因素，希望能对股利政策的理论和实践有所裨。

At the same time, in favor of the theory and practice of dividends policy, we researched the factors correlative to dividends amount.

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