Abstract Shareholders' rights to dividends has been setup as one kind of rights of shareholders, but the vagueness of regulations and the irregular practice, and the deficiency of relevant theoretical study, have seriously inflected the realization of shareholders' rights to dividends. In fact, the protection of shareholders' rights to dividends has foundation by way of analyzing the two kinds of characters, that is prospecting rights and vesting rights; the realization of shareholders' rights has solid basis by way of reconstructing the concept and means of company's profits allocation; the study from the perspective of the cost of tax and investment make the allocation of dividends more practical; the system of legal liability is the last safeguard. On this basis, shareholders' rights to dividends will have complete meaning.
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Received: 30 September 2006
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