股利政策以及我国上市公司股利分配的现状及存在问题

2 研究 意义
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（二）国内外对股利政策的研究
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1 国外研 究现状
源自文库
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股利政策以及我国上市公司股利分配的现状及存在问题
摘要 ：股利分配政策作为上市公司的核心财务问题，一直受到各方面的极大关注。目前，我国上市
公司的股利分配现状不容乐观 : 上市公司股利支付率低、偏好送股、分配政策的多变性、非良性分配 等等，极大的损害了投资者的利益，不利于我国证券股票市场的健康发展。形成这一现象的内在原 因是什么 ?应该如何规范上市公司的股利分配行为 ?本文根据近几年上市公司的股利分配状况对股利 分配行为及其原因作了一些分析探讨，并提出一些对策思路，以期对上市公司制定股利分配政策、 规范上市公司股利分配行为、完善对上市公司的监管提供一定的参考。
关键词 ：上市公司 股利分配政策 原因
Study on the dividend policy of listed company in China
Abstract：Dividend distribution policy as a listed company's core financial problem, has always been of great concern of all aspects. Nowadays, the status of dividend distribution of listed companies in China are not optimistic: the low dividend payout ratios of them, preferences of Major Holders, polytropy of the distribution policy, the non-positive distribution, etc. All of these have greatly harmed the interests of investors and go against the healthy development of China's securities stocks market. What kinds of underlying causes lead to the formation of the phenomenon? How to regulate the dividend distribution behavior of the listed companies? Based on the situation of the dividend distribution of the listed companies in recent years, this article analyses and discussesthe behavior of the dividend distribution and puts forward measures to deal with these problems in order to provide some references to listed companies to make dividend distribution policy, to regulate the dividend distribution behavior, as well as to improve the supervision of the listed companies.
Key words： Listed company Dividend policy Reason
目录
一 引言
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（一）研究背景及意义
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1 研究 背景
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本文共分为四个部分。第一个部分为引言，主要表明写作的背景及意义，同时对国外和国内的 股利分配政策研究现状和动态作了简单介绍。其次，描述了我国上市公司股利分配的现状，并对目 前现状进行了总体分析。第三，从上市公司外部与内部两方面分析了造成这种现状的原因。最后， 针对我国上市公司股利分配的现状及原因，结合我国具体实际提出了一些政策建议。
This paper consists of four parts. The first part is the introduction, which mainly indicates its background and significance, meanwhile, it briefly introduces the status and dynamics of the dividend distribution of foreign and domestic policy studies. The second part describes the status of China ’dsividend distribution and makes an overall analysis of the current status. Thereafter, it analysesthe reasons for the situation from both external and internal of the listed companies. Finally, it puts forward some countermeasures based on the specific situation of China according to the situation and reasons of the listed companies dividend distribution.