Dividends policy is one of important contents about financial management of modern companies and a hot topic in the field of listed company and financial management.On the basis of analyzing and assessing main western dividend theorems, the paper firstly analyzes the conditions of allocating dividends the late three years, secondly explores the reasons in different aspects. In the end, according to the fact of our country, studies the ability on sharing dividends, the amount of dividends and the pattern of dividends's decision-making, and suggests how to standardize the action of allocating dividends about our country's listed companies.
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