This paper starts with the application analysis of the western divident theory in China, so as to lay a solid foundation for the divident theory and policies of the stock companies in our country.
股利理论对于股份公司的经营各项财务政策的制订具有重大影响。本立足于西方股利理论对我国的适用性,期为研究我国股份公司的股利理论股利政策打下坚实基础。