我国上市公司股利政策问题研究 会计毕业论文.docVIP

我国上市公司股利政策问题研究 摘　要 随着我国资本市场的发展，上市公司越来越受到关注。股利政策作为现代公司财务活动的三大核心内容之一，是公司筹资和投资活动的逻辑延续，它既关系到股东的现实利益，又关系到公司的未来发展。恰当的股利政策能够为上市公司树立良好的形象，向投资者传递公司正常发展的信息，激发投资者对公司持续投资的热情，为公司的未来发展创造持续稳定的空间。但公司的股利政策不单单是由上市公司一方面决定的，还要受到投资人，市场监管等各方面因素的影响。目前我国上市公司的股利政策还存在很多问题，这严重影响了股票市场的健康有序的发展。因此，全文在对股利政策理论的介绍和股利政策基本类型进行阐述的基础上，重点对我国上市公司的股利分配政策现状、选择股利政策应该考虑的因素进行了分析，找出存在的问题并从不同角度提出促使我国上市公司股利分政策理性化的建议。 本文共分为五章。第一章介绍了研究的背景和意义，提出研究的问题，以及研究的主要思路和论文结构。第二章系统的阐述了股利政策的基本理论，分析了影响股利政策的因素，并对股利政策的主要类型及优缺点进行了分析。第三章侧重于分析我国上司公司股利政策应用的现状以及存在的问题。第四章针对存在的问题提出几点建议。第五章对完成的研究工作进行总结。 关键词： Abstract With the development of capital markets in china, the listed companies gained more and more attention. The dividend policy is one of the three core elements in modern company’s financial activities, it is the logical extension of financing and investment in company’s activities, it not only related to the shareholder’s practical interest, but also has something to do with the company’s future development. The appropriate dividend policy can create a good image for listed companies, it gives investors the company’s normal development information, and inspires investors’ enthusiasm in company’s continued investment, in this way , it creates sustained and stable space for company’s future development. But the dividend policy is not only decided by listed company, it is also influenced by other factors, such as the investors, market supervision. At present in china, there are many problems in the listed company’s dividend policy, it affects the healthy development of stock market seriously, therefore, the thesis begins with the introduction of dividend policy’s theory and the elaboration of the dividend policy’s types, and explore the condition of dividend policy and the factors which should be considered in selecting dividend policy, then, through this way, I will point out the problem, and also I will show my several suggestion which can make our dividend policy much more rational from different degrees. This thesis incl