THE ECONOMIC ESSENCE OF DIVIDENDS AND THEIR ROLE IN CORPORATE FINANCIAL RELATIONS

This article examines the economic essence of dividends, their corporate financial relations and the scientific aspects of dividend policy. A number of problems arising in the financial management of joint-stock companies in our country regarding dividend payments and dividend payments are studied and analyzed. In the process of considering the role of dividends in corporate finance, special attention is paid to the issues of creating a dividend fund to ensure guaranteed payment of dividends in joint-stock companies, as well as the formation of a transparent regime for the forms of dividends, their accumulation and expenditure, as well as increasing the diversity of dividends paid.