股利分配政策研究1

股利分配政策研究 摘 要伴随市场经济的飞速发展与日渐成熟的经济体系，我国的上市公司如同雨后春笋般涌现并迎来繁荣发展的局面。随着股份制企业在我国资本主义市场上不断竞争，公司财务管理越来越受到社会个方面的重视。其中，股利政策更是众多投资跟经营者目光聚集之地。股利分为股息和红利，如何分配，怎么分配将会影响到公司的融资与盈利能力。。本文便是通过对国内外现状的调查，分析为什么会存在股利分配政策，存在哪些因素影响股利分配，如何通过股利决策，使公司能够为日后稳定、可持续发展奠定了基础，在市场中更具竞争力。通过分析股利政策及实证研究，为企业股利决策，提供一些行之有效的建议。关键词： 股利分配 股息红利 上市公司 股利决策AbstractWith the rapid development of the market economy and the maturing economies, China's listed companies have sprung up as to usher in prosperity and development of the situation. With the joint-stock enterprises in China's capitalist market continued 第 1 页共 5 页competition, the company's financial management is increasingly subject to the social aspects of attention. Among them, the dividend policy is the eyes of many investment managers with a gathering place. Dividend and bonus dividend divided, how to allocate, how allocation will affect the company's financing and profitability. . This paper is a survey on the status of domestic and analyze why there dividend distribution policy, what are the factors that affect the dividend, how dividend decisions, enabling the company to the future stability and sustainable development laid the foundation for more in the market competitiveness. By analyzing the dividend policy and empirical research, corporate dividend policy, to provide some effective suggestions. KEY WORD： Dividend Dividends Listed Companies Dividend Decision目录绪论一、国内外股利分配的现状二、概述股利分配政策（一） 股利分配的定义（二） 股利分配政策的类别1,.剩余股利政策2.固定股利政策3.固...