世界银行&国际组织：2025国有企业股利支付研究报告：政策与实践（英文版）（51页）.pdf

1、Dividend payments by state-owned enterprisesPolicies and practicesPublic Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure Authorized2 DIVIDEND PAYMENTS BY STATE-OWNED ENTERPRISES OECD/WORLD BANK 2024 Please cite as:OECD/World Bank(2024),Dividend payments

2、 by state-owned enterprises:Policies and practices.OECD Business and Finance Policy Papers,OECD Publishing,Paris,https:/doi.org/10.1787/bf84ff64-en.This report addresses the importance of dividend policies for jurisdictions with profitable or potentially profitable state-owned enterprises(SOEs),agai

3、nst the background of current challenges in public finances and increasing pressures on SOEs to contribute revenues to the public purse.It explores how,and subject to what criteria,state-owners decide how much profit to distribute versus retain for future investments in commercially oriented SOEs wh

4、ere the state is a major shareholder.The report further attempts to establish good practices for dividend policies,and offers guidance to support state ownership entities in setting such policies.OECD/World Bank 2024.For the OECD,this work is published under the responsibility of the Secretary-Gener

5、al of the OECD.The opinions expressed and arguments employed herein do not necessarily reflect the official views of the Member countries of the OECD or those of the World Bank,its Board of Executive Directors,or the governments they represent.For The World Bank,the findings,interpretations,and conc

6、lusions expressed in this work do not necessarily reflect the views of The World Bank,its Board of Executive Directors,or the governments they represent.The names and representation of countries and territories used in this joint publication follow the practice of the OECD.This document,as well as a