To determine mode for divident payment is an important task for joint-stock companies limited in making divident policy.

确利支付形式是份有限公司在制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.

利理对份公司的经营运作和各项财务政策的制订具有重大影响。本文立西方利理对我国的适用性分析,以期为研究我国份公司的利理和利政策打下坚实基础。