格力电器股利政策研究内容摘要股利政策是指公司对本年所获得利润所采取的处理方法，是作为留存收益留在企业内部支撑企业发展所需还是回报给股东。股利政策是可以严重影响企业的发展的财务决策之一。合理的股利政策不仅能使融资成本降低，而且可以为企业吸引更多的投资者。在我国普遍低分红或不分红的环境下，家电行业的龙头——格力电器作为高派现的代表，自上市以来一直坚持高额派现，吸引了社会各界的眼球。本文以格力电器作为研究对象，采用了文献研究法、案例分析法和比较分析法等，横向分析格力电器与其所在的家电行业股利政策，以及格力电器不同时期的派现纵向对比。研究其高派现的影响因素，包括财务因素、非财务因素、生命周期因素等，结论表明，格力电器的高派现股利政策对企业运营有积极作用。最后对格力电器及我国上市公司的股利政策的完善提出建议。关键词：股利政策; 格力电器; 高派现；影响因素IResearch on the dividend policy of Gree ElectricContent abstractDividend policy refers to the method adopted by the company to deal with the profits obtained this year, whether to stay in the enterprise as retained earnings to support the development of the enterprise or to return to shareholders. Dividend policy is one of the financial decisions that can seriously affect the development of enterprises. Reasonable dividend policy can not only reduce financing costs, but also attract more investors for enterprises. Under the environment of low or no dividends in our country, Gree Electric Appliance, the leader of the household electrical appliance industry, as the representative of high cash dividend, has been sticking to high cash dividend since its listing, attracting the attention of all sectors of society. In this paper, Gree Electric Appliance is taken as the research object, and literature research method, case analysis method and comparative analysis method are used to analyze the dividend policy of Gree Electric Appliance and its home appliance industry,...
