股利分配政策问题研究—基于福耀玻璃股利分配案例的思考.docVIP

股利分配政策问题研究—基于福耀玻璃股利分配案例的思考 学校代码 10126学分 类 号 F234.4 密级 本科毕业论文 股利分配政策问题研究??基于福耀玻璃股利分配案例的思考 学院、系 经济管理学院会计系 专业名称 会计学 年 级学生姓名指导教师 年 5月 12日 股利分配政策问题研究 ???基于福耀玻璃股利分配案例的思考 摘 要 股利政策指的是企业管理层对制定股利分配有关事项的政策与方针。股利分配政策作为公司三大财务决策之一, 在公司经营中起着十分关键的作用, 其选择关系到公司融资成本的高低和资本结构合理性以及融资渠道的畅通与否。制定适合的股利政策能有效稳定公司的股权结构,并在公司受到外部接管威胁时提供有效的防御屏障, 使公司经营能够持续稳定的发展, 实现公司价值的最大化。我国专家学者对股利分配政策的相关问题进行了详细的研究。本文结合福耀玻璃股利分配案例,对我国现阶段上市公司股利分配政策及其存在的问题进行了分析,系统的阐述了股利分配政策相关的理论,探讨了其不合理的原因以及不合理处的体现,并结合我国实际提出了改善建议。 关键词:股利政策,影响因素,改善建议 The Research on Dividend policy issues:The Thinking Based on the case of Fuyao’s DividendAuthor: Zhang Ling Tutor: CHEN Shenglan ABSTRACT Dividend policy is a matter of enterprise management related to the dividend distribution policy and policy formulation. Dividend policy is one of the three major financial decisions which the company plays a vital role in the company. Its choice being appropriate or not relates the circulation of the company financing channel, the level of the financing cost and the rationality of the capital structure. Selecting the appropriate dividend policy can effectively stabilize the companys ownership structure, provide the company with an effective defensive barrier in face with threats outsides, make the company gain stable and sustainable development company, and realize the value shareholder wealth imization. Our experts and scholars on dividend distribution policy research on the issues in detail. In this paper, taking the case of Fuyao’ dividends as a foundation ,we analyze the current dividend policy and the existing problems in listed companies, expound the theory of dividend distribution policy systematically, discuss the reason and the manifestation of its unreasonable cases, and combine the facts in our country to put forward the improvement proposal. Key words: Dividend policy, influencing factors, recommendations for improvement 目 录 一、绪论 1 二、理论分析及文献回顾 3 (一)各种因素对股利分配政策的影响 3 1、法律、法规的影响 3 2、股东的影响 3