本科论文摘 要在上市公司中，现金股利其用于利润分配，是一个公司财务状况的重要体现，已成为公司发展的中坚支柱。本文对相关文献进行系统整理，综合借鉴国外现金股利政策相关理论并根据我国上市公司的现实情况，概括总结了我国上市公司现金股利政策的特征及在实施过程中存在的问题，发现上市公司现金股利政策制度环境不完备、股东分配不合理和管理层内部机制不健全，以及现金股利工具本身存在问题。在此基础上，对这些影响因素进行分析并提出政策建议，实行对市场环境加强整治、建立健全相关的规章制度和法律法规、优化企业股权结构等一系列举措，完成对公司治理结构的改革和加强对上市公司的监督制约。关键词：上市公司，现金股利，股利政策本科论文AbstractIn the listed companies, cash dividend, which is used for profit distribution, is an important embodiment of a company's financial situation and has become the backbone of the company's development. This paper systematically collates the relevant literature, comprehensively draws lessons from the relevant theories of foreign cash dividend policies and summarizes the characteristics of cash dividend policies of Listed Companies in China and the problems existing in the implementation process according to the actual situation of Listed Companies in China. It is found that the system environment of cash dividend policies of listed companies is not complete, the distribution of shareholders is not reasonable and the internal mechanism of management is not perfect , and the cash dividend instrument itself has problems. On this basis, this paper analyzes these influencing factors and puts forward policy suggestions, implements a series of measures such as strengthening the remediation of the market environment, establishing and improving relevant rules and regulations, optimizing the ownership structure of enterprises, and completes the reform of the corporate governance structure and strengthenin...
