摘要
近半个世纪以来,无论是西方的财务学者还是国内的研究者,都在试图研究出一种普适性的股利分配模式,但到目前为止都没能得到令人满意的结果。对于物流企业上市公司而言,其股利分配是公司理财策略的一种必要手段,将影响股利分配的因素进行研究有助于行业内上市公司制定合理有序的股利分配方案。综上,文中应用了有关股利分配问题的国内外股利政策研究方法和理论,对物流企业上市公司的股利分配影响因素等问题进行理论分析研究。
For nearly half a century,both Western financial scholars and domestic researchers have tried to develop a universal dividend distribution model,but so far have not been able to obtain satisfactory results.For the listed companies of logistics enterprises,the distribution of dividends is a necessary means for the company s financial management strategy.Studying the factors affecting the distribution of dividends will help listed companies in the industry to formulate a reasonable and orderly dividend distribution plan.In summary,this paper applies the domestic and foreign dividend policy research methods and theories about dividend distribution,and analyzes the factors affecting the dividend distribution of listed companies in logistics enterprises.
作者
杨悦
吕凡
YANG Yue;LV Fan(Guizhou University,Guiyang 550025,China)
出处
《物流工程与管理》
2019年第7期47-48,共2页
Logistics Engineering and Management
关键词
物流企业
股利分配政策
研究
logistic company
dividend distribution policy
research
