股利政策講析

股利政策內(nèi)容簡介本講主要講述了股利的基本概念、會計利潤的計算與分配程序、股利政策與基本問題、三種股利政策理論、股利政策理論研究的新進展、股利政策類型、影響股利政策的因素和股利政策實證研究。。二、學習目標1、掌握基本概念。2、掌握三種股利政策理論和股利政策類型。3、了解影響股利政策的因素和股利政策實證研究。三、要點提示1、股利政策與基本問題2、三種股利政策理論3、股利政策類型4、影響股利政策的因素四、閱讀指導閱讀：《財務(wù)管理學》第十三章《公司理財》第18章閱讀筆記課程重點課程難點疑難問題：體會：五、課堂學習（請仔細閱讀筆記）_______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________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