英文名称：Dividend Payout Ratio 中文名称：股息支付率
公司所派发股息占公司净利润的比率，计算方式为：每股股利除以每股收益。由此比率的变动能看出公司的股利发放政策以及对未来成长的预期。

The percentage of earnings paid to shareholders in dividends.

The payout ratio provides an idea of how well earnings support the dividend payments. More mature companies tend to have a higher payout ratio.

In the U.K. there is a similar ratio, which is known as dividend cover. It is calculated as earnings per share divided by dividends per share.