文档介绍：毕业论文
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题目: 对上市公司股利政策的研究
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摘要
股利政策是指上市公司税后利润在向股东支付股利与公司内部留存之间的分配选择。合理的股利政策,一方面可以为企业提供廉价的资金来源;另一方面可以为企业树立良好的财务形象,,结合我国的现实情况,对我国上市公司股利分配过程中存在的问题进行了剖析,系统地分析了我国上市公司制定股利政策的影响因素,提出了规范我国上市公司股利政策的的几点建议,来规范上市公司股利分配行为、提高上市公司股利政策决策水平。
关键词:上市公司;股利政策;现状;影响因素;对策建议
外文摘要
Title To Research the Dividend Policy of panies
Abstract
Dividend policy is that after-tax profits of panies in the dividend paid to shareholders and pany retained the distribution choose between. A reasonable dividend policy, on the one hand can provide enterprises with low-cost sources of funding other enterprises can establish a good financial image to attract potential investors and creditors. In this paper, Chinese panies dividend distribution of the status quo and the main Issue, with Chinese actual situation of Chinese panies dividend distribution process for the problems that exist in the analysis, systematic analysis of Chinese panies dividend policy formulated by the impact of factors of the norms of Chinese panies dividend policy and the external aspects of the business enterprises. Several aspects of its proposal to regulate the distribution of dividends of panies, panies raising dividend policy decision-making level.
Keywords panies; dividend policy; status; causes of factors; Suggesti
目录
1 引言………………………………………………………………………………… 1
2 应收账款的概述、现状及影响因素……………………………………………… 1
应收账款的概述………………………………………………………………… 1
应收账款的现状………………………………………………………………… 3
当前的管理模式………………………………………………………………… 3
3 应收账款问题产生的原因及利弊………………………………………………… 6
企业内部的原因……………………………………………………………… 6
企业外部的原因……………………………………………………………… 8
应收账款存在的利弊………………………………………………………… 10
4 应收账款管理的措施及对策……………………………………………………… 13
加强应收账款的日常管理………………………………………………… 13
实行严格的内审和内部控制制度…………………………………………… 13
合理的使用销售折扣………………………………………………………… 14
充分利用应收账款融资…………………………………………………………15
准确的使用法律武器……………………………………………………… 15
国外经验借鉴……………………………………………………………