上市公司的股利政策分析.doc
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上市公司的股利政策分析,页数 15 字数 10065内容提要本文首先对目前国际上的各种主要股利政策的理论进行了回顾，阐述了各种股利政策理论所表达的不同观点，对股利政策的各种具体表现形式进行了分析。然后随机抽取了苏锡常地区18家上市公司的股利政策进行分析，总结了目前苏锡常地区上市公司股利政策的主要特征以及存在的问题，并与西...
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上市公司的股利政策分析
页数 15 字数 10065
内容提要
本文首先对目前国际上的各种主要股利政策的理论进行了回顾，阐述了各种股利政策理论所表达的不同观点，对股利政策的各种具体表现形式进行了分析。然后随机抽取了苏锡常地区18家上市公司的股利政策进行分析，总结了目前苏锡常地区上市公司股利政策的主要特征以及存在的问题，并与西方上市公司以及我国上市公司的股利政策进行比较，指出三者之间的相同和区别之处。从这些分析中得出结论：苏锡常上市公司的股利分配形式多样但比较集中于派发现金股利，不分配股利的公司相对较少，股利政策缺乏连续性和稳定性，受再筹资行为影响很大，股权结构相对比较合理，股利分配行为不规范。最后就这些问题提出了规范与完善苏锡常地区上市公司股利政策的对策和建议。本文研究苏锡常上市公司的股利政策，对我国其他地区的上市公司股利政策起了示范和借鉴作用。
关键词：上市公司,股利政策,股利分配
Abstract
This article first has carried on the review to the present international on each kind of main dividend policy theory, elaborated each kind of dividend policy theory expresses the different viewpoint,adopted in the elaboration to the dividend policy each kind of concrete manifestation form. Adopted in the Shanghai Stock Exchange listing tech areas 18 of its listed companies dividend policy analysis, summed up the current tech areas listed company dividend policy, the main features and problems with the West and listed companies and our listed companies dividend policy comparisons on the same between the department and distinction. From these analyses concluded : tech distribution of dividends of listed companies but rather concentrated in a variety of formats to distribute cash dividends, not distribution companies relatively small, dividend policy, the lack of continuity and stability to the funding of acts of influence equity structure relatively reasonable dividends distribution irregularities. Finally on the issues raised norms and perfect tech areas listed company dividend policy responses and proposals. This study implemented the dividend policy of listed companies, listed companies in other parts of our dividend policy, a role model and learn from.
Key word : listed company dividend policy dividend assignment
[参考文献]
[1]单骞胤.关于我国上市公司股利政策的几点看法[J].江苏商论,2003,(11).
[2]王琳. 四川长虹股利政策评析[J].市场论坛,2005,(6).
[3]谢家启,邓爱仙.上市公司股利政策现状探讨[J].经济论坛,2004,(22).
[4]李飞,于殿华.浅析我国上市公司的股利政策[J].纺织财会,2005,(1).
[5]宋献忠,罗宏.上市公司现金股利行为:经验与实践[J].经济与管理研究,2004,(5).
页数 15 字数 10065
内容提要
本文首先对目前国际上的各种主要股利政策的理论进行了回顾，阐述了各种股利政策理论所表达的不同观点，对股利政策的各种具体表现形式进行了分析。然后随机抽取了苏锡常地区18家上市公司的股利政策进行分析，总结了目前苏锡常地区上市公司股利政策的主要特征以及存在的问题，并与西方上市公司以及我国上市公司的股利政策进行比较，指出三者之间的相同和区别之处。从这些分析中得出结论：苏锡常上市公司的股利分配形式多样但比较集中于派发现金股利，不分配股利的公司相对较少，股利政策缺乏连续性和稳定性，受再筹资行为影响很大，股权结构相对比较合理，股利分配行为不规范。最后就这些问题提出了规范与完善苏锡常地区上市公司股利政策的对策和建议。本文研究苏锡常上市公司的股利政策，对我国其他地区的上市公司股利政策起了示范和借鉴作用。
关键词：上市公司,股利政策,股利分配
Abstract
This article first has carried on the review to the present international on each kind of main dividend policy theory, elaborated each kind of dividend policy theory expresses the different viewpoint,adopted in the elaboration to the dividend policy each kind of concrete manifestation form. Adopted in the Shanghai Stock Exchange listing tech areas 18 of its listed companies dividend policy analysis, summed up the current tech areas listed company dividend policy, the main features and problems with the West and listed companies and our listed companies dividend policy comparisons on the same between the department and distinction. From these analyses concluded : tech distribution of dividends of listed companies but rather concentrated in a variety of formats to distribute cash dividends, not distribution companies relatively small, dividend policy, the lack of continuity and stability to the funding of acts of influence equity structure relatively reasonable dividends distribution irregularities. Finally on the issues raised norms and perfect tech areas listed company dividend policy responses and proposals. This study implemented the dividend policy of listed companies, listed companies in other parts of our dividend policy, a role model and learn from.
Key word : listed company dividend policy dividend assignment
[参考文献]
[1]单骞胤.关于我国上市公司股利政策的几点看法[J].江苏商论,2003,(11).
[2]王琳. 四川长虹股利政策评析[J].市场论坛,2005,(6).
[3]谢家启,邓爱仙.上市公司股利政策现状探讨[J].经济论坛,2004,(22).
[4]李飞,于殿华.浅析我国上市公司的股利政策[J].纺织财会,2005,(1).
[5]宋献忠,罗宏.上市公司现金股利行为:经验与实践[J].经济与管理研究,2004,(5).
