股利政策毕业论文_精品.docx

摘要股利政策作为现代公司理财活动的三大核心内容之一，一直受到各方的关注。它是公司筹资、投资活动的延续，也是公司财务管理行为的必然结果。股利的发放既关系到公司股东和债权人的利益,又关系到公司的未来发展。适当的股利政策不仅可以树立公司良好的形象，激发广大投资者的投资热情，同时也能促使上市公司管理层努力工作提高公司的价值。本文首先介绍了股利和股利政策的概念，然后论述了股利政策的两种理论即股利政策无关论和股利政策相关论，随后介绍了几种影响股利政策的因素主要包括法律因素、企业因素、股东因素、债权人因素以及影响股利政策的其他因素。第三章介绍了几种股利政策的概念、优缺点及其适用范围，包括剩余股利政策、固定或稳定增长股利政策、固定股利支付率政策、低正常股利加额外股利政策，第四章讨论了现在我国上市公司股利政策存在的问题及其解决方案，最后对我国上市公司股利政策问题做出了总结，指出我国上市股利政策还存在很大问题，发展还不够完善，要想与发达国家接轨还有很长的路要走。关键词：股利，股利政策，影响因素，解决方案ABSTRACTDividend policy ,as one of the three core content of the modern corporate financial activities, has been the concern of the parties, it is not only the continuation of the fund-raising and the investment activity,but also the inevitable result of the companys financial management practices. The payment of dividend is not only related to the interests of shareholders and creditors, but also related to the companys future development. Appropriate dividend policy can not only establish a good image of the company and stimulate the investment enthusiasm of the vast number of investors, but also can promote the management of listed companies to work hard to improve the value of the company.This paper introduces the concept of dividends and dividend policy firstly, discusses the two kinds of theories which is made up of dividend irrelevance and dividend related theory and introduces several kinds of the factors influenced the dividend policy mainly includes legal factors, enterprise factors, shareholders factors, creditors factors and other factors affected dividend policy.The third chapter introduces the concept, advantages and disadvantages and scope of application of some kinds of dividend policy,including residual dividend policy,fixed or stable growth of dividend policy,fixed rate of dividend payout policy,low regular dividend add extra dividend policy.The fourth chapter discusses problems and solutions of dividend policy of China listing Corporation. The last makes summary of thedividend policyof China listing Corporat