宝光股份股利政策分析终稿讲解.docVIP

本科生毕业论文 宝光股份股利政策分析 院系名称 会计学院 姓　　名 学　　号 专　　业 会计学 指导教师 2014年5月日 摘要 我国的资本市场的发展已有二十多年的历史，有些上市公司偏好于从证券市场融资，却在投资回报上吝啬小气，为了进一步规范股利分配，保护投资者的利益，我国的监管部门相继出台了一系列法律法规，规范上市公司的行为。自2012年开始，证监会加强对上市公司股利分配的关注，要求提高分红力度，但是积病多年的状况改善的道路依然是艰难地。频见报端一毛不拔的铁公鸡上市公司或是实际分红能力不足，或是投资为由，或是借口资金紧张不分红，规范起来有很大难度，但随着我国证券市场的不断发展和完善，上市公司的股利分配行为也有了不小的改善，但是仍然有一些问题是难以在短时间里有大的改善的，需要我们不断地进行审视审查，以促进证券市场的健康发展。 本文重点会通过一系列财务数据分析来介绍宝光股份的股利分配的现状及出现的普遍性问题和个性问题，并综合近年来国际及国内在应对股利分配问题所采取的举措，结合宝光股份的实际情况给出相应的指导意见，如在公司内部制定稳定而连续的股利分配政策，提高现金股利的支付率，采取灵活多样的股利支付形式等。企业外部需要我们的政府部门应从法律法规方面规范上市公司利润分配政策，证券监管等相关监管部门加强对于股利分配的监督和治理力度，保证其市场的正常运行。 关键词：股利政策；股票股利；股利支付率；宝光股份 Abstract The development of capital market in China has a history of more than 20 years, some listed companies prefer raising from the stock market , but stingy on return on investment, in order to further standardize the dividend distribution, protect the interests of investors, Chinas regulators have issued a series of laws and regulations,to standardize the behavior of listed companies. Since 2012, the securities and futures commission to strengthen the attention of dividend distribution of listed companies, demanding higher dividend, but the path GSDS years of improvement is still hard. Frequency see an endless desert miser or actual dividends of listed companies incompetence, or investment, or an excuse for cash-strapped not share out bonus, there is a big difficult to specification, but with the continuous development of Chinas securities market and improvement of the dividend distribution behavior of listed companies also have a lot of improvement, but there are still some question is difficult to have a big improvement in a short period of time, we need to constantly look for review, so as to promote the healthy development of securities market. This paper mainly through a series of financial dat