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.
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.
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.
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.
MLP投资者一般支付固定所得税率——并非15%的股利率，而是现金分配的20%。
MLP investors typically pay regular income tax rates—not the 15% dividend rate—on 20% of their cash distributions.
股利是一种股份公司向其股东分配的资产(通常是现金)。
A distribution of assets (usually cash) by a corporation to its Stockholders.
这就是分配现金股利所产生的风险。
实证结果表明，投资者对现金股利的欢迎尤其是对连续现金股利偏好和对不分配股利的漠视效应。
The result indicates that investors have an inclination for the cash dividend, in particular for the continual cash dividend, but ignore the effect of no-cash dividend.
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.
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.
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.
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.
我国上市公司财务虚假的主要表现形式有利润操纵、利益转移、借关联交易调控损益以及少分配和不分配现金股利。
The financial falsity in listed company demonstrates as follows:profit-controlling, profit diversion, less distribution or no distribution of bonus.
股权分置、公司治理与股利分配决策：现金股利还是股票股利?。
Share Splitting, CorporateGovernance and Dividend Policy: Cash Dividends or Stock Dividend?
股权分置、公司治理与股利分配决策：现金股利还是股票股利?。
Share Splitting, CorporateGovernance and Dividend Policy: Cash Dividends or Stock Dividend?
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