This thesis discussed the financial index of “Petrochina” with the Dupont financial system, and assessed the inner value of “Petrochina” with P/E model, EBIT model and DD(dividend discount)model.

This paper makes a comprehensive examination of long-run operating performance following all initial stock dividend payment by general A shares listed in Chinese markets from 1991 to 2002 which was inconsistent with the signaling hypotheses.

The writer of this paper makes a comprehensive examination of longrun operating performance following all initial stock dividend payment by general A shares listed in Chinese markets from 1991 to 2002.

Through analysis of the game of cash dividend and stock dividend of State-owned Enterprise, and analysis of an phenomenon, which State-owned Enterprise select stock dividend although it prefer cash dividend to stock divided , this paper discuss about the problem of unbalance of stock option and proposes some constructive suggestions.

This paper makes an analysis of accounting policies by taking stock dividends as an example and probes into several options for accounting carryovers of stock dividends and the relevant theoretical foundations.

According to the enterprise system, capital surplus can be turned to increase capital, reserve surplus also can be turned to increase capital, and profits distribution can distribute stock dividends.