浅析我国上市公司股分配政策-李婷婷.doc

浅析我国上市公司股利分配政策 作 者 李婷婷 专 业 会计学 层 次 专升本 内 容 提 要 股利分配政策作为上市公司利润分配的核心问题, 是现代公司财务理论三大核心内容之一，近年来股利政策的理论研究和实证分析也越来越引起人们的重视，但是，我国上市公司在股利分配方面仍然存在诸多问题，严重影响了我国企业的发展。本文首先通过股利分配政策相关理论综述，列举国内外有影响的相关文献及股利支付形式和股利分配政策类型；然后具体阐述了我国目前在股利分配政策方面存在的问题，例如管理层很少真正重视股利政策对公司财务的影响, 制定股利政策的盲目性和随意性较大, 股利政策波动多变、缺乏连续性等；继而通过与美国上市公司的比较来寻找自身的不足；最后通过分析针对监管部门和企业自身提出几点合理化建议，旨在完善我国上市公司股利分配政策，促进我国上市公司稳健发展。 关键词：上市公司 股利分配 非良性派现 股权结构 完善措施 Abstract Recently,dividend distribution policy as a key to the profit distribution of listed company is one of the three core content of the modern company financial theory ,the study of the theory of the dividend policy and empirical analysis also has caused more and more attention of people, however,there are still many problems in the dividend distribution of listed company in our country ,which affecting Chinas development of enterprise. This paper first through the dividend distribution policy review, list dividend payouts and dividend distribution policy type; Then the paper in the present dividend distribution policy such as management also very few truly value dividend policy on the financial impact of, make dividend policy since the eye sex and optional sex is bigger, dividend policy fluctuations and changeful, lack of continuity and so on is a serious problem; Then through the comparison of the listed company with the United States to find their own disadvantages; Finally through the analysis for the supervision department and the enterprise itself puts forward some reasonable Suggestions to perfect our countrys dividend distribution policy, and promote the stable development of the listed companies in China. Key words: Listed company Dividend distribution FeiLiangXing send cash Dividend equity structure Improving Measures 目 录 Abstract 1 目 录 1 一、股利分配政策相关理论综述 1 （一）国内外文献综述 1 （二）股利政策相关理论 2 二、我国上市公司