公司产权属性、投资效率与股利分配-会计学专业论文.docxVIP

II II The Study of Property Attribute,Investment Efficiency and Dividend Distribution ABSTRACT Investment is the most important decision in enterprise financial management, and the efficiency of investment fundamentally determines the quality of enterprise value. Property attribute affect the agency costs of an enterprise and its internal decisions, while dividend distribution is a kind of reward for residual claims under the domination of ownership , which has an incentive effect on owners to a certain degree. In the paper property attribute, investment efficiency and dividend distribution we