文档介绍:毕业论文
题目中国上市公司股利政策现状
的成因及对策研究
学院管理学院
专业财务管理
班级财管0901
学生王治军
学号 20090522351
指导教师马东
二〇一三年五月二十六日
摘要
深入评价中国上市公司股利政策的现状及存在的问题,在此基础上,运用调查研究法、经验总结法、文献资料法等各种研究方法,从证券市场定位、法律政策、信息披露、股市投机、融资渠道、股权结构、法人治理结构以及公司自身等多个方面全面分析了问题存在的原因,并针对这些问题提出促使我国上市公司股利政策合理化的建议,通过完善资本市场制度、加强监管、完善证券立法、完善信息披露和监督、拓宽融资渠道、优化股权结构、完善治理结构、上市公司提高经营管理水平以及引导投资者树立正确的投资理念等措施,以理清上市公司股利分配的政策思路,从而促进我国上市公司自身的进一步发展,保护广大投资者尤其是中小投资者的合法权益,促进中国股市的稳定、健康、有序发展。
关键词:上市公司;股利政策;成因分析;对策建议
ABSTRACT
In this paper Based on the evaluation of the current situation and existing problems of dividend policy in China, the article analyzes the causes of problems from the aspects of securities market positioning, laws and policies, information disclosure, stock market speculation, financing, ownership structure, corporate governance structure as well as pany itself, using the survey method and experience summary method, literature and other research methods, and in view of the crux prompted China's panies dividend policy rationalization the improvement of the capital market system, strengthen supervision, improve securities legislation, improve the information disclosure and supervision, expand financing channels, optimize the ownership structure, improve the governance structure of panies to improve the management level and guide investors to establish a correct investment philosophy and other measures, in order to clarify the pany of dividend distribution policy thinking, so as to promote the further development of Chinese panies themselves, to protect the legitimate rights and interests of vast investors, especially small and medium investors, promoting the stable, healthy and orderly development of China's stock market.
Key words:Dividend policy;Cause analysis;Countermeasures and Suggestions
目录
摘要 II
ABSTRACT III
一、前言 - 1 -
二、股利政策的概述 - 2 -
(一) 股利政策的基本概念 - 2 -
(二) 股利分配的方式 - 2 -
三、上市公司股利分配的现状及存在的问题 - 3 -
(一)股利政策缺乏稳定性和连续性 - 3 -
(二)股利支付率较低,不分配现象严重 - 4 -
(三)上市公司派现水平较低,且送配股盛行 - 4 -
(四)再筹资