摘要
我国上市公司在股利分配方面股利支付率低,现金分红表现出明显的刚性和间断特征,股利政策缺乏连续性和稳定性等。这主要是由于上市公司粉饰报表,市场成熟度低,公司治理不完善等因素造成的。上市公司必须将公司的经营重心从利润向现金流量转变。
The rate of payment for distribution of stock interest is still low for some listing companies. The cash payment for their benefit division is of inflexibility and interruption. The policy of stock interest is short of incessancy and permanency too. All of these facts can mainly be attributed to the factors such as fake report of business situation by some listing companies, low maturity of market, ineffective management of company, and so on. The listing companies ought to change their focus of business from benefit to cash currency, pay enough attention to scientific and effective management, and consummate the environment of stock market among others.
出处
《中国青年政治学院学报》
CSSCI
北大核心
2005年第1期77-81,共5页
Journal of China Youth College for Political Sciences
关键词
上市公司
股利分配
公司治理结构
listing company
distribution of stock interest
structure of company management
