我国创业板上市公司股利政策的影响因素选读.docx

西京学院本科毕业设计（论文）  西京学院本科毕业设计（论文） 本科毕业设计(论文) 题目：我国创业板上市公司股利政策的影响因素分析 教学单位： 会计学院 专 业： 会计学 学 号： 1234567890 姓 名： 张 三 指导教师： 李 四 2016年 6月  PAGE \* MERGEFORMAT 1  PAGE \* MERGEFORMAT 2 摘要 任何一个成熟的证券市场体系，均离不开创业板的支持。就我国的创业板而言，主要是在2009年的10月30日于深交所正式上市，而这就标志着我国的资本市场体系得到了不断的完善，且正走向多层次的驱使。因而在结合前辈理论研究与实践基础的指导下，对创业板上市企业的股利政策进行研究，就能更好地促进其资本结构得到不断的优化，实现创业板上市公司的可持续和健康的发展。???前，国内外的诸多学者都注重影响股利分配政策的因素，且形成的相关理论较为成熟，并以实证研究为主线，主要研究的影响因素：一是在股利分配政策和投资以及筹资方面的需求；二是企业的发展规模及其在未来成长中的行业性特征；三是对股权的集中度关系。 本文正是基于这一背景，以文献分析法为主，同时加强与导师的沟通和交流，并采取案例分析法，综述了与股利政策有关的理论，就我国的创业板上市企业的股利政策在内部外因素下带来的影响，最后突出了关于如何促进股利政策发展和完善的几点对策。 关键字：创业板；上市公司；股利政策；内部；外部  Abstract GEM is a mature stock market system is a necessary integral part of the GEM officially listed on the Shenzhen Stock Exchange on October 30, 2009, it was established to further improve the countrys multi-level capital market system. Previous theoretical and practical foundation for the people of guidance, research companies listed on GEM dividend policy can help our GEM listed companies to further optimize the capital structure and healthy development. Domestic and foreign scholars on the dividend distribution policy influencing factors than more, and the theory is more mature, in fact, empirical studies mainly focused on the dividend policy and investment financing needs, the relationship between company size and future growth of the industry characteristics of ownership concentration research influence factors. Methods In this paper, through literature analysis, exchange and communication with instructors, case studies, first on dividend policy theories were reviewed, from internal and external to China GEM listed companies dividend policy factors were analyzed, and finally, targeted proposed dividend policy of improvement and development of relevant policies. Key word: GEM；Listed；Companies；Dividend Policy；Internal；External  PAGE \* MERGEFORMAT