股利政策作为上市公司的核心财务政策,不仅关系到股东的利益和福利水平,还关系到公司未来的发展,因而一直备受利益各方关注。笔者结合我国上市公司股利分配政策的实践,针对其所表现出的特点,从内部根源和外部环境两方面分析其问题所在及带来的危害,最后提出规范我国上市公司股利分配的建议。 As the core financial policy of listed companies, dividend policy not only concerns the shareholders’ interests and welfare levels, but also relates to the future development of the company. Therefore, it has always been the concern of all stakeholders. Based on the practice of the dividend distribution policy of listed companies in our country, the author analyzed the characteristics of the listed companies from two aspects: the internal causes and the external environment, analyzed the problems and the harm it brings, and finally put forward the suggestions to standardize the dividend distribution of the listed companies in our country.