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股利分配决策
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股利分配决策
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dividend distribution decision
股利分配决策
企业按照国家有关法律、法规以及企业章程的规定,在统筹考虑股东、债权人等其他利益相关者的利益关系基础上,综合满足投资回报和积累发展的要求,将实现的利润在企业内部与所有者之间、企业内部各利润留存项目之间、企业所有者之间进行分配的活动。企业三大财务决策之一。
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