湖南C国际发展股份有限公司股利分配问题研究

发布时间：2018-05-03 01:36

本文选题：股利分配政策 + 股东利益最大化　；参考：《湘潭大学》2014年硕士论文

【摘要】：股利分配一直是当代证券市场和上市公司以及股民最关注的热点问题。因为，这不仅关系到上市公司持续稳定的经营、投资者得到的投资回报与福利水平，还关系到我国的股票市场是否能健康良性的发展。企业制定符合自身特点的股利分配政策，可以提升股票市场上的公司价值，增强公司融资与再投资的能力，提高投资者对于公司长远发展的信心，从而使公司可以得到持续、稳定和良好的发展。在我国的资本市场中，许多上市公司制定股利分配政策时，，由于缺乏对下一阶段公司盈利能力和经营状况的预见性，大都盲目跟风，因此采取不分配股利支付方式的公司普遍存在。所以对于我国这样一个正处于经济转型期的国家来说，研究和探讨上市公司如何制定股利分配政策这一问题是具有深远意义的。本文通过立足股利分配政策的基本理论、几大支付方式以及影响因素，结合国内股票市场以及上市公司现状，针对湖南C国际发展股份有限公司制定的股利分配政策产生的效果；实施股利分配政策后出现的问题以及这些问题出现的原因进行研究与评价。并且对该公司的股利分配政策提出优化与改进的意见。比较改进前后，股利分配政策给湖南C国际发展股份有限公司带来的影响，并对优化后的股利政策进行评价。
[Abstract]:Dividend distribution has always been a hot issue of stock market, listed companies and shareholders. This is not only related to the sustained and stable operation of listed companies, but also related to the level of investment return and welfare, and whether the stock market of our country can develop healthily and healthily. If an enterprise formulates a dividend distribution policy that conforms to its own characteristics, it can enhance the value of the company in the stock market, enhance the ability of the company to finance and reinvest, and enhance the investor's confidence in the long-term development of the company, so that the company can be sustained. Stable and sound development. In the capital market of our country, when many listed companies formulate dividend distribution policy, most of them follow the trend blindly because of the lack of foresight on the profitability and operating condition of the next stage of the company. Therefore, it is common for companies that do not distribute dividends to pay dividends. Therefore, it is of far-reaching significance to study and discuss how to formulate dividend distribution policy for a country such as China, which is in the economic transition period. Based on the basic theory of dividend distribution policy, several payment methods and influencing factors, this paper combines the domestic stock market and the current situation of listed companies. This paper studies and evaluates the effect of dividend distribution policy made by Hunan C International Development Co., Ltd., the problems after the implementation of dividend distribution policy and the causes of these problems. And to the company's dividend distribution policy optimization and improvement advice. The impact of dividend distribution policy on Hunan C International Development Co., Ltd. is compared before and after improvement, and the optimized dividend policy is evaluated.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.61

【参考文献】