天然气股份有限公司股利分配问题研究.docx

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。股利政策作为我国上市公司三大财务决策之一，对公司股价和投资筹资活动都有深远影响。中西方经济学界对股利理论和实证分析的研究成果很多，但至今尚未取得一致的结果，股利怎样合理分配一直尚未解决，所以股利政策仍是目前研究的很热的问题。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也存在一定的问题，因此本文希望以陕西省天然气股份有限公司为例，了解其公司股利政策的现状和存在的问题，并为其公司的股利分配提供一定的参考及建议，间接性规范我国上市公司股利分配行为。关键词：股利分配；成因分析；对策建议Research on the dividend distribution of Shanxi natural gas Limited by Share Co.,LtdAbstractDividend distribution policy is an important part of financial management of an enterprise, which is?related to various aspects such as investment, financing and stock price.?Dividend policy, as one of the three major financial decisions of Listed Companies in China, has a far-reaching impact on?the companys share price and investment financing activities.?There are many achievements in the study of dividend theory and empirical analysis in the Chinese and western economic circles, but the results have not been achieved so far. The rational distribution of dividends has not been solved yet, so the dividend policy is still a hot issue at present. The dividend distribution policy of the listed companies in China has some problems because of the unsound theory and the poor implementation of the time. Therefore, this paper hopes to take Shanxi natural gas Limited by Share Ltd as an example to understand the current situation and existing problems of its dividend policy, and?provide some reference and construction for the dividend distribution of its company.?Discussion on indirect regulation of dividend distribution behavior of Listed Companies in China.Key words :?Dividend distribution; Cause analysis; Countermeasures and Suggestions目录引言............................................................41 股利政策的概述...................................................41.1 股利政策涵义及其重要性........................ ...........41.2 股利理论.................................................51.2.1 股利无关论.............................................51.2.2 股利相关论.............................................51.2.3 所得税率差异理