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.
第二章对我国上市公司股利分配的现状进行了分析。
Chapter 2 analyzes the situation of dividends distribution of the listed firms of China.
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.
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.
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.
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.
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.
本文以近几年沪市上市公司股利分配情况为依据，对我国上市公司股利政策的现状及其形成原因进行探析。
Based on the situation of dividend distribution of listed companies in the Shanghai Stock Market in recent years, the article analyses features of the divide...
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.
研究结果表明：影响上市公司股利分配政策的共同因素主要是公司的盈利能力，而其他的影响因素则存在较强的行业差异性。
The general result of this research: the main factor to influence Dividend Policies of listed companies is ability to make a profit, other factors are different greatly in industries.
就上市公司股利分配而言，母公司只有依照合并报表净利润与母公司报表净利润两者孰低原则进行股利分配，才能确保财务稳健；
From the perspective of dividend distribution, only if parent firm makes decisions upon the lower of the consolidated and parent earnings, financial soundness will be attained.
我国上市公司的股利政策存在严重不分配现象，股利支付率偏低，缺乏连续性等问题。
There is phenomenon that the listed companies do not allocate the dividend on shares or the payout ratio is low in China.
股利分配政策是关于收益分配的策略，它涉及到多方相关者的利益，对投资者、市场以及上市公司本身都会产生重大的影响。
Dividend policy is a tactics concerning distribution of income, which involves various related interests. It will produce important influence to investor, market and listed company itself.
本文对1994—2002年间中国上市公司的股利分配进行了总体分析，并与主要的国际市场进行了对比。
This paper gives a comprehensive analysis on the dividends of China's listed companies from 1994 to 2002, in comparison with major global stock markets.
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.
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.
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.
上市公司股利政策作为一项重要的财务决策，体现了企业各类投资者、管理者等主体之间的利益分配关系。
The dividend policy of the public companies as an important financial decision, has manifested the main benefit assignment relationship between investors and Managers.
本课题选取了579家沪市上市公司2001年度的股利分配预案为样本，运用事件研究法分析股利政策的市场效应。
The study chooses 579-list companies with their dividend distribution of 2001year as specimen; adopt event study method to analyze the market effect of dividend policy.
本文认为，我国上市公司股利不分配股利的公司居多，且分配股利的以股票股利为主，现金股利的支付水平极低。
The author thinks that most of Chinese listed companies do not allocate dividend incomes and mainly allocate stock but not cash dividend income if some companies do.
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.
股利分配是上市公司对投资者的利润回报，同时也是上市公司在对自身盈利能力预期的基础上向投资者传递关于公司未来发展前景的信息。
Stock dividend is listed company's rewards to its investors, and it is signal of listed company's future to its investors, basing on listed company's predict of itself.
股份回购作为一种股本收缩方式涉及上市公司的资本结构与股利分配政策，因此是上市公司用以提高股票内在价值的重要手段之一。
As a way of equity contraction, share repurchase involves capital structure and dividend policies of listed corporations, thus it can improve their internal stock value.
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.
其次本文从国家、上市公司以及投资者三方面充分探讨了我国上市公司现金股利分配政策的成因，并提出了相关建议。
Secondly, from the country, Listed Companies and investors three aspects fully explore China's listed company's Cash Dividend distribution policy causes, and make relevant suggestions.
其次本文从国家、上市公司以及投资者三方面充分探讨了我国上市公司现金股利分配政策的成因，并提出了相关建议。
Secondly, from the country, Listed Companies and investors three aspects fully explore China's listed company's Cash Dividend distribution policy causes, and make relevant suggestions.
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