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Modern market economy, environment , corporate financial objectives in the enterprise fund is operating normally, the financial condition and achieve maximum profitability , thereby increasing shareholder wealth . Therefore , the choice of corporate financial policy , it is necessary to focus on the external market mechanisms , but also concerned about the internal operations of funds . Listed companies choose different financial policy , its ultimate goal is superimposed effect by different financial policies , to achieve earnings per share expansion . However , the financial policy is an intricate concept category , and to play the role of the financial policies by many environmental constraints , such as financial position , financial goals , economic policy and inflation therefore very necessary financial policy and every the empirical relationship between the shares of income . Up to date , the majority of our scholars tend to various financial policies , such as financing policy , investment policy , working capital policy and the dividend distribution policy as a separate policy system to study the relationship between their respective enterprise value . The article that financial policies in the policy is an organic whole , the interaction between the various policy article from an empirical point of view , the financial policy as a whole to study . The article mainly uses detailed empirical research and supplemented by standard research method , combined with the reality of Chinese enterprises and real financial data , the use of financial , management , measurement , mathematics and multidisciplinary knowledge of financial policies impact on earnings per share this problem analysis and interpretation . CSI 300 Index broadly representative of our 2007 - 2008 financial data collation and analysis , the use of multiple linear regression method , sub - industry empirical analysis , the empirical results show that , in different sectors of the financial policy with each EPS relationship is different , the relationship between the different industry big difference . Relationship between the different financial policies and earnings per share of a listed company , the larger significance on the correct choice of financial policy . Articles on domestic enterprises to play a positive role in the choice of financial policy .
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