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

确定股利支付形式是股份有限公司在制定股利政策时重要工作。

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.

股利理对于股份公司作和各财务政策制订具有重大影响。本文立足于西方股利理对我国适用性分析,以期为研究我国股份公司股利理和股利政策打下坚实基础。