查询词典 dividend

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。

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。

It employs a regular-dividend-plus-extras policy, with the regular dividend being based on the long-run growth rate and the extra dividend being set according to the residual policy （Indicate the regular dividend and the extra dividend separately）.

采用正常红利加附加的政策，正常红利以长期增长率为基础，附加红利根据剩余政策（分别指出正常红利和附加红利

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。

The article will appear on the market through simultaneous equations model policy of company cash dividend and capital embezzlement union rise consideration, discovery is state-owned accuse the cash dividend level that the company grants is advanced and first-order state-owned legal person accuses paragraph of highest; company, the level that cash dividend extends is in hind two level are top, but capital is accused by the legal person of society of degree lowest; of embezzlement a partner is manual operated to the preference of cash dividend and state-owned law a partner as good as, but its accuse company capital by the degree of embezzlement most serious; is state-owned accuse company, its capital is uprighted by the degree of embezzlement between both.

本文通过联立方程模型将上市公司现金股利政策与资金侵占结合起来考虑，发现国有控股的公司发放的现金股利水平在前一阶段最高；国有法人控股的公司，现金股利发放的水平在后两阶段最高，但资金被侵占的程度最低；社会法人控股股东对现金股利的偏好与国有法人控股股东无异，但其控股的公司资金被侵占的程度最为严重；国有股控股的公司，其资金被侵占的程度介于二者之间。

It not only is an allocation of corporate profits, but also relates to corporate investment decision, capital structure and the price of a stock .So, it is important to make an advisable dividend policy. But dividend policy is viewed as "dividend puzzle".

这就使得制定一个合理有效的股利分配政策对公司而言十分重要，尤其是象在中国这样一个处于转型期经济的国家，股市还是个不十分成熟的市场，市场效率性较弱，投资者不会特意地分析公司的股利政策，股利政策没有发挥应有的传递功能。

In our country, cash dividend and stock dividend are the most main dividend payment form.

在我国，最主要的股利支付形式式现金股利和股票股利。

Industry has explained that the fund dividend, the unit will carry out the net value of the natural ex-dividend, ex-dividend after the net will be reduced accordingly.

业解释说，基金分红，单位将进行的净后的自然除权净值，除息将相应减少。

This research sums up occidental dividend policy theories and uses them for reference, makes positive study from the angle of listed company, aims at providing beneficial reference for the consummating of dividend policy theories and the developing of dividend policy practice and capital market in our country.

本文研究归纳和借鉴西方股利政策理论，从上市公司的角度展开实证研究，旨在为股利政策理论的完善和我国股利政策实务及资本市场的发展提供有益指导。

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。

It is suggested that TDS can be used as a new method for the analysis of pedogenesis and climatic change.

总之，热处理过程中磁化率的变化能非常灵敏地反映磁性矿物的转化情况，而且，这种转化往往与样品所经历的土壤化作用强度密切相关，因此，TDS可做为分析成土作用强度和古气候变化的一种新方法。

Therefore, in this chapter, I will research into the conflict and contradiction of the paternity. Also, in this novel, the father's behavior of "He who loves well chastises well." is quite suspicious, one of the reasons is that the father thought his son belonged to him. And then, this thesis quoted Lacan's theory to touch upon that someone who has accepted the concept of patriarchal society, he will be influenced for his whole life. That also reveals that human being has no choice sometimes in this society.

因此本章会先就父子关系的冲突与矛盾做深入的探讨，小说中的父亲似有对儿子爱之深责之切的行为，其原因可能在於父亲将儿子视为所有物所致；其次，论文将引用拉冈相关理论，讨论在父权社会中，不论身分为何，只要是已受父权社会观念根深蒂固影响的人物，终生都将受其所苦，此也揭示出人生存於社会上的无奈。