大北农集团股利政策研究
发布时间：2019-03-19 07:12
【摘要】：股利分配政策是我国企业财务管理活动中的重要部分,一个企业股利政策的好坏直接影响着公司未来的发展。我国资本市场和西方国家相比,我国资本市场成立时间比较晚,所以我国大部分上市公司的股利政策并不是很成熟,我国对这方面的研究也很少。我国上市公司股利分配形式有很多种,包括:股票股利、现金股利以及资本公积金转增股本。我国上市公司的股利政策都是由公司的大股东决定的,所以制定出的股利政策并没有充分的考虑其他中小股东的利益。一个合理的股利政策有助于公司长期发展,所以公司在制定股利政策时应该将各方面的影响因素考虑进去。本文通过总结国内外学者对股利政策的研究以及结合股利政策的相关理论,对大北农集团从2010年上市至2015年的股利政策现状进行分析,找出了大北农集团股利政策存在的一些问题,并找出股利政策存在问题的原因,最后结合农副产品加工业上市公司的股利政策,对大北农集团股利政策提出几点建议,希望能为大北农集团的未来制定股利政策提供参考意见。
[Abstract]:Dividend distribution policy is an important part of the financial management activities of enterprises in China. The quality of dividend policy directly affects the future development of the company. Compared with the western countries, the capital market of our country is relatively late, so the dividend policy of most listed companies in our country is not very mature, and there is little research on this aspect in our country. There are many kinds of dividend distribution forms of listed companies in China, including stock dividend, cash dividend and capital provident fund to increase share capital. The dividend policy of listed companies in China is decided by the large shareholders of the company, so the dividend policy has not fully considered the interests of other small and medium shareholders. A reasonable dividend policy is helpful to the long-term development of the company, so the company should take into account the various factors when making the dividend policy. Through summarizing the domestic and foreign scholars' research on dividend policy and combining with the relevant theory of dividend policy, this paper analyzes the current situation of dividend policy of Dabeinong Group from its listing in 2010 to 2015. This paper finds out some problems existing in dividend policy of Dabeinong Group, and finds out the reasons why dividend policy exists. Finally, combining with the dividend policy of listed companies in agricultural by-product processing industry, this paper puts forward some suggestions on dividend policy of Dabeinong Group. It is hoped that it can provide reference for the future dividend policy of Dabeinong Group.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F302.6;F324
本文编号：2443297
[Abstract]:Dividend distribution policy is an important part of the financial management activities of enterprises in China. The quality of dividend policy directly affects the future development of the company. Compared with the western countries, the capital market of our country is relatively late, so the dividend policy of most listed companies in our country is not very mature, and there is little research on this aspect in our country. There are many kinds of dividend distribution forms of listed companies in China, including stock dividend, cash dividend and capital provident fund to increase share capital. The dividend policy of listed companies in China is decided by the large shareholders of the company, so the dividend policy has not fully considered the interests of other small and medium shareholders. A reasonable dividend policy is helpful to the long-term development of the company, so the company should take into account the various factors when making the dividend policy. Through summarizing the domestic and foreign scholars' research on dividend policy and combining with the relevant theory of dividend policy, this paper analyzes the current situation of dividend policy of Dabeinong Group from its listing in 2010 to 2015. This paper finds out some problems existing in dividend policy of Dabeinong Group, and finds out the reasons why dividend policy exists. Finally, combining with the dividend policy of listed companies in agricultural by-product processing industry, this paper puts forward some suggestions on dividend policy of Dabeinong Group. It is hoped that it can provide reference for the future dividend policy of Dabeinong Group.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F302.6;F324
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