安徽建筑大学毕业设计(论文)专业班级学生姓名学号课题指导教师上市公司现金股利分配情况分析【摘要】股利分配是现代公司理财的主要内容之一,它是当前上市公司和财务管理领域的一个敏感的热点问题,一直受到各方面的极大关注,我国的股票市场,自上个世纪九十年代初建立以来,在短短的不到二十年的时间里蓬勃发展,走完了相当于西方股票市场百年的历程。在取得巨大成功的同时,我们也应清楚地看到,与成熟的股票市场相比,我们还有很大差距。本文以现金股利政策作为研究对象,主要从以下三个内容展开分析:一,阐述关于上市公司现金股利政策的研究,主要介绍一些关于现金股利的含义,相关理论以及影响因素;二,分析我国上市公司现金股利现状及存在的问题,与西方成熟证券市场对比,探究造成我国现状的原因;三,针对我国现金股利存在的问题,参考西方先进的证券市场管理,完善我国上市公式公司现金股利的建议。【关键词】上市公司、现金股利、股利分配类型、影响因素、政策建议Distributionofcashdividendsoflistedcompaniesanalyzed【Abstract】Dividendsdistributionisoneofimportantcontentsaboutfinancialmanagementofmoderncompaniesandahottopicinthefieldoflistedcompanyandfinancialmanagement.Itissubjecttomuchattentionfromparties.China’sstockmarkethavedevelopedquicklyinabouttwentyyearsfromitwasestablishedinearlyninetieslastcentury,havingtakentheroadamounttoahundredyearsofthecourseofwesterncountry’ssharemarket.Withthebigsuccess,weshouldclearlyrecognizethatthereisbigdistancecomparingtothematuresharemarket.Thistextisbasedonthecashdividendpolicyastheresearchobject。Thisarticlemainlyfromthefollowingthreeaspectscontentsanalysis,thefirst,talkingabouttheresearchoflistedcompanydividendpolicy;thesecond,analysiscashdividendpolicyoflistedcompaniesinChinaandpointsouttheshortage,Analysisofcashdividendsoflistedcompaniescurrentsituationandexistingproblems,comparedwithWesterndevelopedsecuritiesmarkets,explorethecauseofthestatusquocauses.thethird,givingsomeadvicesabouttheaboveproblems,ReferencetotheWesternadvancedsecuritiesmanagement,improvecashdividendsoflistedcompaniesformularecommendations.【Keywords】listedcompany,cashdividend,dividenddistributiontype,influencingfactor,policyadvice目录1.上市公司现金股利概述...........................................................................................................41.1现金股利的含义...............................................................................................................41.2现金股利分配的类型......................................................................................................41.3影响现金股利分配政策的因素......................................................................................61.3.1政策法规的需要...................................................................................................61.3.2公司盈利水平.......................................................................................................61.3.3企业所处的不同发展阶段的影响.......................................................................61.3.4企业规模与股权结构............................................................................................71.3.5投资者偏好...........................................................................................................72.我国上市公司现金股利政策现状及存在的问题.....................................................................72.1西方国家股利政策的现状..........................................................................................