山东电力高等专科学校学报

在对现代股利理论研究成果进行回顾的基础上,分析了我国国有企业分红制度与西方国家公司股利政策的异同,从而在借鉴西方股利理论现有成果的基础上,探讨我国国有企业分红具有的特点,以及如何才能建立股东财富最大化的国企分红制度。

Through the studying for the theory of modern dividend policy,the article analyzed the similarities and differences of the bonus system between Our country's State-owned Enterprise and the Western country's company.thus,in the basis of the existing achievement of Western dividend theory,we discussed the special government structure of Our country's State-owned Enterprise and the characteristics of dividend policy in our country's state-owned enterprise,and try to find the theory of “ how to establish Dividend policy of our country' s state-owned enterprise”.