Now the current view of dividend policy is based on the special ownership structure and corporate governance of the reformation results from state-owen-enterprise and the conculusions are quite differ form those in western .

• 特别是一些以深沪两市总体上市公司数掘为样本的实证研究对当前监管当局的股利分配监管政策提出异议,这些结论认为控股股东将现金股利作为关联交易之后的另一种转移资源的方式。