摘要:Dividend policy is an important part of the company’s financial management, which is directly related to the company’s survival and development. Although higher incentives can increase shareholders’ confidence in the company’s development and obtain considerable profits, it will reduce the company’s retained earnings, affect the company’s further development, and the company’s expected growth rate will fall; lower dividends will bring the company more development funds, but deviate from the company’s shareholders’ wishes and damage the company’s image. A company’s dividend policy affects the company’s financial structure and investment financing activities, reflecting the company’s direct return on shareholder investment. This article starts from the “UF network”, analyzes its dividend policy, and tries to explain the reasons for this feature.