Abstract

Scientific and reasonable dividend distribution policy is of great significance for the future development of the company. By analyzing the dividend distribution of Focus Technology Co., Ltd, this paper evaluates the dividend distribution policy of Focus Technology from the influencing factors of the two major dividend distribution policies, namely, profitability and development stage. In the process of research, it is found that the dividend distribution of listed companies in China has the problems of a single form of dividend distribution and poor stability of payment. In view of these problems, the author puts forward countermeasures such as enriching the dividend payment methods and improving the corporate governance structure. This paper hopes this paper can play a certain role in promoting the research of dividend distribution policies of related companies.

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