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股利政策是公司财务的三大核心内容之一。一方面,合理的股利分配政策能优化资本结构、降低资本成本,帮助实现股东价值最大化的目标;另一方面,连续稳定的股利会帮助公司在资本市场上树立良好的公司形象,激发投资者对公司持续投资的热情,从而使公司获得长期、稳定的发展条件和机会。本文在分析股利政策类型和股利支付方式的基础上,探讨了股利政策的影响因素,指出了我国上市公司股利政策存在的问题,并提出了相应的改进建议。
Dividend policy is one of the three core components of corporate finance. On the one hand, a reasonable dividend distribution policy can optimize the capital structure, reduce the cost of capital, and help achieve the goal of maximizing shareholder value. On the other hand, a continuous and stable dividend will help companies establish a good corporate image in the capital market and stimulate investors The company’s continued investment enthusiasm, so that the company access to long-term, stable development conditions and opportunities. Based on the analysis of the types of dividend policy and the methods of dividend payment, this paper discusses the influencing factors of the dividend policy, points out the problems existing in the dividend policy of the listed companies in our country, and puts forward corresponding suggestions for improvement.