个案论宏文参考.docVIP

我国上市公司现金股利研究 --以贵州茅台为例 财务0801 AAA 指导老师：AAA 摘要：贵州茅台2011年度的股利分配方案，创下迄今为止A股市场的分红纪录。这在中国股票市场上是十分罕见的，如此高的现金股利一方面赢得了广泛的好评，但另一方面也引发了一系列的疑问。因此，本文以贵州茅台为个案，来研究其股利政策。首先阐述相关股利理论，其次描述贵州茅台的现金股利分配现状，然后分析其股利分配的成因，最后提出相关政策性建议。 关键词：股利分配，现金股利，股利理论 Abstract: The 2011 dividend distribution plan of the Guizhou Maotai has set the dividend record in the A-share market so far. This is very rare in the Chinese stock market. Such a high cash dividend, on the one hand, has won widespread praise, but on the other hand, has also led to a series of questions. So, this article makes the Guizhou Maotai as the case to resea