
股息分配
This is the risk caused by cash dividend distribution.
這就是分配現金股利所産生的風險。
Since the emergence of the listed company, dividend distribution has become a focus of companies' managers and investors.
從股份公司誕生之日起,股利分配便已成為公司管理者與投資者共同關注的一個焦點問題。
The paper testifies the conclusion on the basis of general descriptive statistics and classified comparison of capital structure and dividend distribution of the listed company.
并在對我國上市公司股權結構與股利分配的總體描述及分類統計比較的基礎上對上述結論進行了比較和求證。
Dividend distribution policies are important to make financial decisions for stock companies. They have a close relation to investment decisions and financial decisions.
股利分配政策是股份公司財務決策的重要組成部分,它與公司的投資決策、融資決策密切相關。
The less the difference between tax rates on dividend and capital gain is, the longer the stage of dividend distribution is, and the firm should not blindly pursue scale effect and expand the capital.
當股利所得稅率與資本利得稅率之間的差異越小時,公司分配股利的時間應當越長,公司在這種情況下也不宜一味追求規模效應,盲目擴大資本;
Then, which internal factors influence the dividend distribution policy of listed company of our country?
那麼,影響我國上市公司股利政策的關鍵因素到底有哪些呢?。
How to normalize such cash dividend distribution has been a pressing need for us.
如何規範我國上市公司的現金股利分配,已是迫在眉睫。
To solve the problem, how to make decision in the process of selecting dividend distribution policies should be known at first.
要解決股利政策選擇過程中存在的問題,首先要找出現階段股利政策是如何确定的。
Does the current situation of the cash dividend distribution change to some extent after a series of relevant regulations were carried out?
在監管部門連續作出一系列有關現金分紅的規定後,我國的現金股利分配現狀是否有所改觀呢?。
Chapter two discusses the current situation of the dividend distribution of listed companies in China , the existing problems and their cause .
第二部分讨論我國上市公司股利分配現狀、存在的問題及成因;
At present, the dividend distribution plans in the listed companies include cash, stock and non-assignment.
目前,我國上市公司實際采用的股利分配方案中,主要包括現金股利、股票股利和不分配三種。
Other companies developed their policy of dividend distribution purely for the purpose of meeting the developing tendency of the price of the secondary stock market.
或純粹為了配合二級市場走勢而制定分紅政策,使股票價格扭曲,更不利于培養具有股利偏好的長期投資者。
Recent research indicates that there exist severe abnormal behaviours in dividend policy of listed companies, which is especially prominent in cash dividend distribution.
最新的研究成果表明,我國上市公司股利分配存在嚴重的不規範,特别在現金股利分派上顯得尤為突出。
Secondly, from the country, Listed Companies and investors three aspects fully explore China's listed company's Cash Dividend distribution policy causes, and make relevant suggestions.
其次本文從國家、上市公司以及投資者三方面充分探讨了我國上市公司現金股利分配政策的成因,并提出了相關建議。
Different dividend distribution modes would cause different market effect.
不同的股利支付方式會産生不同的市場效應。
From the perspective of dividend distribution, only if parent firm makes decisions upon the lower of the consolidated and parent earnings, financial soundness will be attained.
就上市公司股利分配而言,母公司隻有依照合并報表淨利潤與母公司報表淨利潤兩者孰低原則進行股利分配,才能确保財務穩健;
It is a game between the regulators and the controlling shareholders to monitoring dividend distribution.
對控股股東股利分配行為的監管,是監管部門和控股股東之間的博弈過程。
The proportion of the corporate share and dividend distribution incline to be inversely proportional to, this accords with the stock right holder's characteristics of rational people;
法人股比例與股利分配傾向成反比,這符合股權持有人的“理性人”特性;
Second part Analyses the behavior current situation of dividend distribution, and the market reacts.
第二部分分析我國上市公司股利分配行為現狀,及市場反應。
The higher the equity concentration ratio is, the larger the feasibility of cash dividend distribution is.
實證結果顯示股權集中度顯著影響了現金股利政策,股權集中度越高現金分紅的可能性越大。
The first chapter is the theory of dividend distribution of listed companies.
第一章主要是上市公司股利分配理論的綜述。
Chapter 4 is the important part of the thesis. It analyses emphatically the inside key influencing factors of the dividend distribution policy of listed company of our country.
第四部分是本文的重點,主要對我國上市公司股利政策影響因素進行實證分析。
There is no withholding tax payable on dividend distribution.
對紅利分配不征收應收預扣稅款。
The study chooses 579-list companies with their dividend distribution of 2001year as specimen; adopt event study method to analyze the market effect of dividend policy.
本課題選取了579家滬市上市公司2001年度的股利分配預案為樣本,運用事件研究法分析股利政策的市場效應。
股利分配(Dividend Distribution)是公司将稅後利潤以現金或股票形式分配給股東的行為,屬于企業利潤分配的核心環節。這一過程體現了股東對企業所有權的收益權,常見于成熟型企業或現金流穩定的行業。
依據公司治理規範,分配需經曆四個關鍵時點:
股利政策受企業生命周期、現金流狀況、再投資需求等多重因素制約。根據哈佛商學院《公司財務原理》研究,穩定增長的股利分配可提升市場信心,但過度分配可能削弱企業資本儲備。稅務方面,美國國稅局規定合格股息按0-20%階梯稅率征收(來源:IRS官網稅務指南)。
Dividend Distribution 是指公司将其利潤以股息形式分配給股東的行為或政策,屬于公司治理和財務分配的重要環節。以下是詳細解析:
如需更完整的專業釋義或法律細節,可參考來源網頁(如、5、7)。
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