As for the problem whether to assign dividend or not , the model logistic is adopted and the spss statistics software is used . the result shows the factors that affect the dividend policy are not entirely identical in the term of different samples . on the whole , the listed company " s profit ability , liabilities conditions and assets scale are the leading factors that affect the dividend distribution 在研究是否分配股利的影响因素时，笔者采用了logistic模型，借助spss统计软件对2000 ? 2002年度的总体情况以及2000年、 2001年和2002年的各自情况分别进行了分析，研究结果表明：不同样本条件下影响上市公司是否分配股利的因素是不完全相同的，但总的来说，上市公司的盈利能力、负债状况以及资产规模是影响其是否分配股利的主要因素。
In this part , the author points out at the beginning that we should start the issue from identifying the common nature between conduct and omission , and if they are identical in their nature and it is the base on which criminal law concerns them , omission has the nature of act then 作者指出确定不作为有无行为性应当从判断不作为与作为有无共同的本质特征入手，如果不作为与作为具有共同的本质特征，并且这种共同特征正是刑法进行关注的客观基础，那么不作为就具有行为性；反之，则不具有行为性。
