福建省上市公司股利分配行为分析

股利分配是现代公司理财活动的重要核心之一，对公司经营起着举足轻重的作用。国内外学术界一直热衷于研究股利分配行为。福建省上市公司近3年股利分配的行为表现为多样化、不分配或低额分配及缺乏稳定性等特征，剖析形成这种分配行为的原因，针对不规范的股利分配行为，提出了调整股权结构、平衡融资成本等若干对策。

Analysis of Dividend Distribution Behavior in Listed Companies in Fujian Province

Dividend distribution is one of the important cores of the finance activities in modem companies, and plays an important role in the companies＇ operation. Academic circles at home and abroad have always been keen on studying behavior of dividend distri- bution. In recent 3 years, dividend distribution of listed companies in Fujian Province took on such characteristics as diversity, non - or low - volume distribution and lack of stability. ＇Ilae paper analyzes the reasons for such distribution behavior, and brings up a num- ber of measures to adjust ownership structure and balance financing costs against non - standard dividend distribution.