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.

股利理论对于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。本文立足于西方股利理论对我国的适用性分析，以期为研究我国股份公司的股利理论和股利政策打下坚实基础。