英文名称：Dividend Policy 中文名称：股息政策
公司制定采取何种利润分配比例和方式向股东派发股息的政策。
e.g. Therefore, in accordance with our declared dividend policy, we have paid dividends totalling 28.1 pence per share in respect of the year ended March 31, 2007.

The policy a company uses to decide how much it will pay out to shareholders in dividends.


Lots of research and economic logic suggests that dividend policy is irrelevant (in theory).