白酒行业上市公司股利分配影响因素研究

发布时间：2018-04-13 22:35

本文选题：白酒行业上市公司 + 股利分配　；参考：《山西财经大学》2013年硕士论文

【摘要】：股利分配不仅是一种利润分配行为，，还关系到公司的融资、投资及股票价格等许多方面，因此制定一个适当的股利分配政策是非常重要的。而在2012年，限制三公消费、禁酒令政策的出台以及“塑化剂”、“勾兑门”等事件的发生，使我国白酒行业的销量有所下降，这必然会对白酒行业的利润及其股利分配政策的制定产生影响。在这种情况下，研究白酒行业上市公司股利分配政策的影响因素就十分必要。本文首先对国内外关于股利分配政策的理论进行了总结；然后对我国上市公司股利分配的现状进行分析；最后分析我国白酒行业上市公司股利分配的现状和影响因素，并提出一些完善股利分配政策的建议。希望本文对白酒行业上市公司的股利分配政策有一些帮助。当然研究中也存在不足，在今后本人会针对这些不足进行深入的研究。
[Abstract]:Dividend distribution is not only a kind of behavior of profit distribution, but also related to many aspects such as financing, investment and stock price. Therefore, it is very important to make a proper policy of dividend distribution.In 2012, China's liquor industry saw a decline in sales due to restrictions on three public consumption, the introduction of a ban on alcohol, and the occurrence of "plasticizers" and "blending doors".This will inevitably affect the profit and dividend distribution policy of liquor industry.In this case, it is necessary to study the influencing factors of dividend distribution policy of listed companies in liquor industry.This paper first summarizes the theory of dividend distribution policy at home and abroad; then analyzes the current situation of dividend distribution of listed companies in China; finally analyzes the status quo and influencing factors of dividend distribution of listed companies in liquor industry in China.And put forward some suggestions to improve the dividend distribution policy.Hope this article has some help to the dividend distribution policy of listed companies in liquor industry.Of course, there are also deficiencies in the study, in the future I will do in-depth research on these deficiencies.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.82

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