股利政策关系到公司各利益相关者的切身利益,也影响到企业未来的发展,所以一直是上市公司财务政策的核心。影响股利政策的因素很多,有内部因素也有外部因素,其中,公司治理是制定包括股利政策在内的各项重大财务政策的关键因素。本文试图通过公司治理的代理理论,来分析其对股利政策的影响。 Dividend policy relates to the immediate interests of all stakeholders, but also affects the future development of enterprises, it has been the core of the financial policies of listed companies. There are many factors affecting dividend policy, including internal factors and external factors. Among them, corporate governance is the key factor in formulating various major financial policies including dividend policy. This article attempts to analyze the impact of dividend policy through the agency theory of corporate governance.