高梅-上市公司股利分配政策研究.pdfVIP

本科论文 摘　要 上市公司股利分配政策是公司发展快慢的关键因素，决定着公司的前景和未来，同 时是公司进行财务管理的重要步骤，在上市公司决策中处于核心位置。国外的相关理论 研究起步早，内容较丰富，但我国的相关研究发展缓慢，相关政策不够完善，理论指导 实践的力度不够。因此，本文采用现状剖析、案例实证、总结归纳的思路进行研究论证。 首先通过学习进一步明确了股利分配政策的概念和主要内容，对股利分配政策形成了系 统性的认识，随后针对我国上市公司股利分配的问题和影响因素进行了现状分析，然后 以五粮液公司为例，结合股权结构及财务数据进行了政策统计分析，最后针对我国经济 发展进程的实际情况提出企业内部层面以及国家宏观管理层面的几点建议。 关键词：股利分配，影响因素，现金股利，股票股利 本科论文 Abstract The dividend distribution policy of listed companies is a key factor for the companys development speed, which determines the prospects and future of the company. At the same time, it is an important step for the financial management of the company, and it is in the core position in the decision-making of the listed company. The theoretical research on dividend distribution policy in foreign developed countries started early and the research content is quite rich. But the development of relevant research in China is slow, the relevant policies are not perfect, and the strength of theory to guide practice is not enough. Therefore, this article uses the present situation analysis, the case demonstration, the summary induction train of thought to carry on the research demonstration. Firstly, the concept and main content of dividend distribution policy are further clarified through study, and the systematic understanding of dividend distribution policy is formed. Secondly, it analyzes the current situation and the factors that contribute to the sharing of profits with the companies listed by the Chinese. Thirdly, taking Wuliangye as an example, a policy statistical analysis was carried out in combination with the shareholding structure and financial data. Finally, based on the actual situatio