To determine mode for divident payment is an important task for joint-stock companies limited in making divident policy.

确股利支付形式是股份有限公司在制股利政策时的一项重要工作。

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.

股利理对股份公司的经营运作和各项财务政策的制订具有重大影响。本文立足西股利理对我国的适用性分析,以期为研究我国股份公司的股利理和股利政策打下坚实基础。