- 相關推薦
淺析中國上市公司現金股利政策
畢業論文
淺析中國上市公司現金股利政策
摘 要：股利政策作為公司3大財務決策之1，1直是理論界的關注焦點。與國外成熟的資本市場相比，我國上市公司股利政策的制定存在著許多不合理也不科學的問題，上市公司的現金股利分配年度不均，部分公司存在超能力派現、融資派現、異常低派現行為，股利政策不穩定，現金股利支付率較低，股利收益率也很低。因此，在中國特定的制度背景下，研究我國上市公司現金股利政策的特點和產生原因具有重要的理論價值和現實意義。本文將從我國現金股利分配現狀著手，研究現階段現金股利分配的特點，分析現金股利分配行為極不規范的原因，最后在以上分析的基礎上主要從以下幾個方面提出了規范我國上市公司股利分配政策的建議，調整股權結構，規范上市公司現金股利分配的信息披露，加強對上市公司的監管，完善相關法律、法規，培育投資者。
關鍵詞：現金股利；股權結構；信息披露
The simple analysis of China corporate cash dividend policy
Abstract: The stock dividend policy is one of the three important company finance decision-making and the focus of theory area all the time. Compared with the overseas mature capital market, our country’s company stock dividend policy is not so reasonable and scientific. Such as, every year’s company cash dividend is not average, some company have bad stock dividend policy for special aim, stock dividend policy is unsteady, cash dividend payment rate and stock dividend profit rate are low. So, in the background of Chinese special system, it has important theory value and reality meaning to research our country’s company cash dividend’s characteristic. This paper will research the feature of cash dividend at present and analyze the reason that cash dividend is unregulated. In the end, the paper raises some advice. For example, adjusting stock structure, regulating the disclosure of company’s information, strengthening watch and control to the company, making related law perfect, improving capital market system, cultivating investor.
Keywords: cash dividend, stock structure, information disclosure
【淺析中國上市公司現金股利政策】相關文章：
關于上市公司現金股利政策信號內涵的影響因素實證研究08-05
關于公司治理與股利政策的關系研究綜述06-08
淺析上市公司資本運營戰略05-28
經濟波動對上市公司現金持有行為的影響03-02
淺析中國古代史書的懲勸功能06-03
淺析中國古代天井墓中的過洞08-16
中國少數民族文學理論批評淺析論文06-25
淺析藝術的本質10-27