5论文定稿(样板)2010-12-5董娅.doc

毕 业 论 文 学生姓名： 样本 学 号： 系 部： 专业年级： 题 目： 对上市公司股利政策的研究 指导教师： 评阅教师： 年 月 日 摘 要 股利政策是指上市公司税后利润在向股东支付股利与公司内部留存之间的分配选择。合理的股利政策，一方面可以为企业提供廉价的资金来源；另一方面可以为企业树立良好的财务形象，以吸引潜在的投资者和债权人.本文针对我国上市公司股利分配的现状及存在的主要问题，结合我国的现实情况，对我国上市公司股利分配过程中存在的问题进行了剖析,系统地分析了我国上市公司制定股利政策的影响因素，提出了规范我国上市公司股利政策的的几点建议，来规范上市公司股利分配行为、提高上市公司股利政策决策水平。 关键词：上市公司;股利政策;现状；影响因素；对策建议 外 文 摘 要 Title To Research the Dividend Policy of Listed Companies Abstract Dividend policy is that after-tax profits of listed companies in the dividend paid to shareholders and the company retained the distribution choose between. A reasonable dividend policy, on the one hand can provide enterprises with low-cost sources of funding other enterprises can establish a good financial image to attract potential investors and creditors. In this paper, Chinese listed companies dividend distribution of the status quo and the main Issue, with Chinese actual situation of Chinese listed companies dividend distribution process for the problems that exist in the analysis, systematic analysis of Chinese listed companies dividend policy formulated by the impact of factors of the norms of Chinese listed companies dividend policy and the external aspects of the business enterprises. Several aspects of its proposal to regulate the distribution of dividends of listed companies, listed companies raising dividend policy decision-making level. Keywords Listed companies; dividend policy; status; causes of factors; Suggesti 目 录 1 引言 ………………………………………………………………………………… 1 2 应收账款的概述、现状及影响因素 ……………………………………………… 1 2.1 应收账款的概述………………………………………………………………… 1 2.2 应收账款的现状 ………………………………………………………………… 3 2.3 当前的管理模式 ………………………………………………………………… 3 3 应收账款问题产生的原因及利弊 ………………………………………………… 6 3.1 企业内部的原因 ………………………………………………… …………… 6 3.2 企业外部的原因 ……………………………………………………………