财务理论基础上的企业股利分配研究

摘要

企业制定与实施股利分配政策，是企业展开财务管理的一个重要环节。在现代市场经济下，企业应从财务理论基础上，从企业发展战略视角来制定与实施合理的股利分配政策，以使企业收益分配更加规范化。对此，本文作者在财务理论基础上，分析了我国企业股利分配政策类型及股利分配形式，并提出了企业股利分配政策的完善建议，以促进我国资本市场的不断成熟与发展。%The establishment and implementation of the dividend policy is for enterprises to develop the financial management. In the modern market economy, enterprises should be based on the financial theory, from the per- spective of enterprise development strategy formulation and implementation of reasonable dividend policy, in or- der to make the enterprise income distribution more standardized. The author of this article in the financial theory foundation has analyzed our country enterprise dividend policy, and proposed the enterprise dividend policy sug- gestions in order to promote China＇ s capital market maturity and development.