对我国上市公司股利政策的思考-以美的集团为例.pdfVIP

对我们国上市公司股利政策的思考 ——以美的集团为例 摘要 作为财务管理核心内容之一，股利分配政策一直备受社会各界关注。经济学 者关于上市公司股利政策的研究层出不穷，大众对于投资的热情也水涨船高。一 个合理科学、持续稳健的股利分配政策，不仅有利于树立上市公司的良好形象， 对上市公司的可持续发展也至关重要。 但由于我国资本市场起步晚，上市公司的股利分配政策还存在着诸多问题亟 待解决，如股利支付率低，现金股利和股票股利的分配比例不合理，股利分配政 策经常随便变动，股东缺乏权利意识等。 本课题选取的是具有代表性的家电企业美的集团为案例对象，，以股利分配 政策的理论为研究基础，对美的集团历年的股利分配状况进行具体的研究分析， 并与家电行业其他的龙头企业如格力电器、海尔智家的股利分配政策进行对比研 究，提出一些自身的意见和建议，希望能对我国优化股利分配政策有所借鉴价值。 关键词：股利分配；现金股利；美的集团 Thoughts on dividend policy of our listed company -- take Midea group as an example Abstract As one of the core contents of financial management, dividend distribution policy has been concerned by the community. The research on dividend policy of listed companies by economists is endless, and the publics enthusiasm for investment is also rising. A reasonable, scientific and sustainable dividend policy is not only conducive to the establishment of a good image of listed companies, but also crucial to the sustainable development of listed companies. However, due to the late start of Chinas capital market, there are still many problems to be solved in the dividend distribution policy of listed companies, such as low dividend payment rate, unreasonable distribution ratio of cash dividend and stock dividend, frequent random changes of dividend distribution policy, and lack of rights awareness of shareholders. This topic selection is representative of the home appliance enterprise group as the object of case of beauty, and based on the research of the theory of dividend distribution policy, the dividend distribution of midea group calendar year specific research and analysis, and other home appliance industry leading enterprises such as gree electric appliances, haier comparison research, dividend distribution policy of home put forward some own opinions