上市公司股利政策问题研究-以大红鹰公司为例资料.docVIP

PAGE PAGE 8 - PAGE 8 - JIU 毕 业 论 文 题 目 上市公司股利政策问题研究一 以大红鹰公司为例 英文题目Study of the problem of dividend policy of listed company一derviser company for example 院 系 会计学院 专 业 会计学 姓 名 刘淑娟 班级学号 A101C班 11018021207 指导教师 廖康礼 二零一四年六月 摘 要 股利分配政策是企业财务管理的一项重要内容，关系到企业的投资、融资以及股票价格等各个方面。我国上市公司的股利分配政策由于理论不健全，实行时间不长等原因存在一定的问题，因此本文希望以我国宁波大红鹰实投资股份有限公司为例，总结中国上市公司股利政的现状和存在的问题,目的在于为我国上市公司的股利分配提供一定的参考及建议，规范我国上市公司股利分配行为。 本文首先对国内外已有的关于股利分配政策的定义、分类和影响因素等进行梳理，再对大红鹰公司近7年股利分配的数据进行分析，得出大红鹰等上市公司股利分配的现状、问题，根据其问题深入挖掘找到上市公司股利分配政策不完善的深层次原因,最后根据大红鹰股利分配政策不完善的原因找到我国上市公司股利分配政策的改进建议。 关键词：上市公司；股利分配；成因分析；对策建议 ABSTRACT Dividend policy is an important part of corporate financial management, related to all aspects of business investment, financing, and stock prices. Chinas listed companies dividend policy due to the theory is not perfect, not a long time to implement some problems and other reasons, this article hopes to implement our Ningbo Red Eagle Investment Corp., for example, summarizes the status quo of Chinas listed companies and existing political dividends problem, aims to provide a reference and suggestions for dividend distribution of listed companies, regulate the behavior of the dividend distribution of listed companies. ? Firstly, the existing definitions, classifications and domestic factors, such as on the dividend distribution policy to sort out, and then the Red Eagle dividend distribution company for nearly seven years of data analysis, the status of the Red Eagle dividend distribution of listed companies, problem, according to dig deeper to find their problems listed companys dividend distribution policy of the deep-seated causes of imperfections, and finally found recommendations for improvement of Chinas listed companies dividend distribution policy of dividend distribution policy according to the Red Eagle imperfect reasons. Key wor