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的一项重要工。

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的经营运项财务的制订具有重大影响。本文立足于西方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股利打下坚实基础。