- 更多网络例句与股利相关的网络例句 [注：此内容来源于网络，仅供参考]
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Compared with the Western Dividend theory and practice, there are some common characteristics in Dividend Policy of the listed companies in China: a smaller number of companies that pay Cash Dividend; a low level of cash distribution; widespread of non-distribution of listed companies; a narrow mind of listed companies on Dividend Distribution, which lacks of continuity and stability in dividend policy.
与西方股利理论和实践相比，中国上市公司股利政策的实践存在一些普遍的特点：分配现金股利公司数量少，派现水平低；上市公司不分配现象普遍；上市公司股利分配的短期行为严重，股利政策缺乏连续性和稳定性。
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The aim of the paper is providing demonstrational reason to Dividend Policies of listed companies , and some
以往股利政策的研究主要集中在探讨股利政策与企业价值的相关性以及不同的股利发放形式的效应比较两个方面，而股利政策的影响因素研究只是股利政策研究的一个重要分支。
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This passage take the cash dividend policy as research object, combining the related the theory of dividend and dividend policy home and abroad to do the research. Take the data of 2006 as sample and the method of statistic, logistic regression, multi regression to analyze the characters and main influence factors of the list companies dividend policy. This passage can be divided to five chapters, structure and main points can be listed as follows.
本文以现金股利政策作为研究对象，结合国外有关股利及股利政策的理论，针对我国A股上市公司的现金股利分配情况，以2006年数据为样本，采用统计分析、logistic回归和多元回归的方法，分析我国上市公司的现金股利分配特点及影响因素。
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The research of the dividend policy in the early period in Western society concerns whether the dividend policy will affect the value of the company or not,hence,formed the unrelated theory and related theory;later on the baisi of identity of relater theory of divident,formed the theories of tax clientele effects,in...
西方股利理论研究的前期关注的是股利政策是否影响公司价值，形成股利无关论和股利相关论，后期在基本认同股利相关论的基础上，形成客户效应理论、信号传递理论和代理成本理论，但诸多理论在总体上缺乏概括性、可操作性，并没有坚持企业价值最大化的原则性目标。
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The research of the dividend policy in the early period in Western society concerns whether the dividend policy will affect the value of the company or not,hence,formed the unrelated theory and related theory; later on the baisi of identity of relater theory of divident,formed the theories of tax clientele effects,information effects and agency-cost.
西方股利理论研究的前期关注的是股利政策是否影响公司价值，形成股利无关论和股利相关论，后期在基本认同股利相关论的基础上，形成客户效应理论、信号传递理论和代理成本理论，但诸多理论在总体上缺乏概括性、可操作性，并没有坚持企业价值最大化的原则性目标。
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This essay gives a short review with those well-known dividend distribution theories, and then puts forward three approaches that will be helpful to achieve the goal of maximization of shareholder wealth, which is more-retained dividend, stock dividend and stock split.
本文在阐述股利分配的几个著名的理论之后，给出了多提留的股利政策、股票股利、股票回购三个在考虑所得税存在的情况下可选择的股利分配方式，以实现股东财富最大化的财务管理目标。
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In west, there is not a generally accepted opinion, though there are much theoretical and empirical evidence, there are two theories: Dividend policy is relevant, vintner study dividend policy about dividend signaling by positive research, Jensen and Meckling created agency cost theory, they provide and analysis of the affects of agency conflicts among corporate stockholders, corporate managers and creditor; they suggest that management stock ownership can reduce agency cost by aligning their interests with shareholder's interest.
因为一定量的内部留存收益是保证公司长期发展的重要资金来源，而股利则为股东提供当期收入，股东对股利的不同偏好直接影响公司未来的股票价格，从而影响公司的发展，因此，在信息不对称的条件下，如何将公司实现的收益在股东和内部留存之间进行合理分配，以制定一个合理的股利政策，使股利的发放与公司的未来持续发展相适应，并使公司股票价格稳中有升，便成了公司管理层难以处理的实际问题，也使得对影响我国股利分配政策影响因素的研究变的尤为重要。
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In west, there is not a generally accepted opinion, though there are much theoretical and empirical evidence, there are two theories: Dividend policy is relevant, vintner study dividend policy about dividend signaling by positive research, Jensen and Meckling created agency cost theory, they provide and analysis of the affects of agency conflicts among corporate; tockholders, corporate managers and creditor; they suggest that management stock ownership can reduce agency cost by aligning their interests, with shareholder' s interest.
在西方，人们对股利理论研究起步较早，但至今尚未取得一致的结果。主要形成了两大学术流派：股利无论和股利相关论。林特等人还运用实证分析方法对股利的停息传递效应进行了研究，得出了股利信号传递理论。詹森，迈克林还以委托――代理成本理论为研究框架，通过研究公司股东，管理和债权人三者的利益动机及分配关系，得出了股利分配代理成本理论。
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In the western mature securities market, corporations are inclined to smooth their dividend imbursement. The decrease of dividend is always thought as bad operation by investors.
在西方成熟证券市场，上市公司倾向于修匀股利（以下提到股利均指现金股利），股利减少通常视为经营欠佳的表现。
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This paper not only elaborated the development of the public company dividend policy, from the proxy cost, the signal post to the tax and so on to explain the attribute of the dividend policy, the reason and its effect, but also analyzed dividend policy according to the dividend policy characteristics and efficiency of public companies in our country in recent years. Took 2004 A share public companies as samples, and did a demonstration on the public companies'dividend policy cash dividend interior influence factor.
本文阐述了上市公司股利政策的理论演变，从代理成本，信号揭示和税收等各个角度解释了股利政策的性质，存在的原因及其效应，根据我国近几年上市公司股利政策的特征和效率进行了分析，并以2004年A股上市公司为研究样本，对中国上市公司股利政策的现金股利的内部影响因素进行了实证分析。
- 更多网络解释与股利相关的网络解释 [注：此内容来源于网络，仅供参考]
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accrued dividend：应计股息 应计股利 应累算股息 应计股息;应计
cumulative 股息 股利 股股息 股利 | accrued dividend 应计股息 应计股利 应累算股息 应计股息;应计 | accrued expenses 应计费用 应付费用 应累算费用 应计费用
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Cash dividend：现金股利
股票回购也可能对公司的经营造成负面影响.– 举债进行股票回购,会使公司资产流动性变差,背负巨大的偿债压力.– 成为向控股股东利益输送的工具.资格认证培训金融理财师规投划资 \ \ 1.9 现金股利(cash dividend) 现金股利是指公司以现金形式发放的股利,
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Dividend receivable：应收股利 應收股利
1111 应收票据 應收票據 Note receivable | 1121 应收股利 應收股利 Dividend receivable | 1122 应收利息 應收利息 Interest receivable
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dividend earned：股利收益
dividend股利 | dividend earned股利收益 | dividend in arrears积欠股利
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dividend equalization fund：平均股利基金
Dividend declared 议决分派的股利 | Dividend equalization fund 平均股利基金 | Dividend equalization 平均股利准备
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dividend equalization fund：股利平衡基金
dividend book 股利簿 | dividend equalization fund 股利平衡基金 | dividend equalization reserve 股利平衡準備
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scrip dividend：期票股利;票据股利;股利票
screening 甄别;甄选 | scrip dividend 期票股利;票据股利;股利票 | seasonal fluctuation 季节性波动
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Stock dividend：股票股利
2股票股利(stock dividend) 股票股利是企业将应分配给股东的股利以股票的形式发放(送股). 股票股利实际上是将公司的税后利润或部分留存收益转化为资本金. 其特点是:
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Stock dividend：股利
第四节 股票股利、股票分割与股票回购 一、股票股利(stock dividend)股票股利是公司以发放的股票作为股利的支付方式. 股票股利的详细办法有送股与配股两种. 送股是指公司将红利或公积金转为股本,按增加的股票比例派送给股东,
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dividend withholding tax：內- 股利預提稅 港- 股息預扣稅
dividend warrant 內- 股利單;紅利證;支付股利保證書 港- 股息證;股息單 台- 股利證 | dividend withholding tax 內- 股利預提稅 港- 股息預扣稅 | documentation risk 內- 單據風險 港- 文件風險