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.
股利理论对股份公司的经营运作和各项财务政策的制订具有重大。西方股利理论对我国的适用性分析,以期为研究我国股份公司的股利理论和股利政策打下坚实基础。