電力行業上市公司現金股利政策影響因素實證研究

Cash Dividend Policy of the Electric Power Industry Companies Empirical Study

影響現金股利分配政策的因素一直是學術界和各公司關注的焦點，文章以我國電力行業上市公司為樣本，主要對影響現金股利分配的內部因素進行了實證分析。結果顯示，現金股利分配與資產負債率、每股經營現金流量淨額、每股收益和公司規模呈正相關關係，而與每股淨資產和速動比率不相關。

Factors affecting the cash dividend distribution policy have been the focus of attention of academia and articles listed companies of China's electric power industry as the sample, the main empirical analysis of internal factors that affect the distribution of cash dividends. The results show that the distribution of cash dividends, and asset-liability ratio, net operating cash flows per share, earnings per share, and company size were positively correlated with net assets per share and the quick ratio.