高管背景与财务绩效的关系研究.pdfVIP

目录 摘要 1 Abstract 2 一、绪论 3 （一）研究背景3 （二）研究意义3 二、股利政策理论 3 （一）股利政策类型 3 （二）股利政策的影响因素4 三、格力电器股利政策分析 6 （一）格力电器公司简介 6 （二）格力电器股利政策概况 6 （三）格力电器股利安排存在的 问题6 （四）产生问题的原因 7 （五）带来的危害 9 四、对策与启发 10 （一）解决对策 10 （二）启发11 五、总结 12 参考文献 14 我国上市公司股利安排政策分析-以格力电器为例 摘要 股利政策是上市公司财务决策中的一项重要内容，是保持收益与回报投资者之间的权衡，它反 映了公司各方的利益。上市公司在选择和制定股利政策时受到诸多因素的影响，其中，内部因素包 括公司的财务能力、投资机会和股权结构等。外部因素诸如产品竞争 境、政治不确定性和宏观经 济 境等等。合理的、稳定的股利政策不仅能优化公司的投融资结构，还能向外界传递利好的信 号，有利于企业价值的提升和企业形象的优化，因此，研究股利政策对公司的进展来说十分重要。 虽我国上市公司的股利安排政策不同，但国内上市公司的股利安排也存在一些共同问题。 关键词 ：股利政策、上市公司、格力电器 Analysis of Dividend Distribution Policy of Listed Companies in China-A Case Study of Gree Electric Appliances Abstract Dividend policy is an important part of financial decision-making of listed companies. It is a trade- off between returns and investors. It reflects the interests of all parties in the company. Listed companies are influenced by many factors in choosing and formulating dividend policy, among which the internal factors include the companys financial ability, investment opportunities and ownership structure. External factors such as product competition environment, political uncertainty and macroeconomic environment, etc. Reasonable and stable dividend policy can not only optimize the companys investment and financing structure, but also transmit good signals to the outside world, which is conducive to the promotion of corporate value and the optimization of corporate image. Therefore, it is very important to study dividend policy for the development of the company. Although the dividend distribution policies of Listed Companies in China are different, there are some common problems in the dividend