农村集体经济股利分配影响因素实证研究——基于210个村4年的集体经济数据

发布时间：2018-07-08 16:47

本文选题：农村集体经济 + 股利分配　；参考：《会计之友》2017年07期

【摘要】：股利分配政策是农村集体经济组织平衡村民现实利益和可持续发展的重要举措,其合理与否,需要农村集体经济监管部门的高度重视。过高的股利分配必然会侵蚀农村集体经济的基石,给农村基层带来不稳定的隐患。文章以东莞市210个村2011—2014年的财务数据为基础,通过构建Logit模型研究股利分配特别是正常股利分配的影响因素。结果表明:农村集体经济的股利分配具有连续性特点,且正常股利分配受经营收益率、资产总额的自然对数、公益支出占经营纯收入比重、经营总收入增长率等因素的影响,农村集体经济组织在制定股利分配政策时,应重点考虑。
[Abstract]:Dividend distribution policy is an important measure for rural collective economic organizations to balance the real interests of villagers and sustainable development. Whether it is reasonable or not needs the high attention of rural collective economic supervision department. Excessive dividend distribution will inevitably erode the cornerstone of rural collective economy and bring instability to the rural grassroots. Based on the financial data of 210 villages in Dongguan from 2011 to 2014, this paper studies the influencing factors of dividend distribution, especially the normal dividend distribution, by constructing logit model. The results show that the distribution of dividend in rural collective economy is continuous, and the normal dividend distribution is affected by the operating rate of return, the natural logarithm of the total assets, the proportion of public welfare expenditure to the net operating income, the growth rate of total operating income, and so on. The rural collective economic organizations should pay more attention to the dividend distribution policy.
【作者单位】：东莞理工学院经济与管理学院;
【基金】：广东省会计学会项目“信息集成环境下的会计决策支持系统的构建研究”(2013B60) 东莞市社科联基金项目“东莞优化农村集体资产管理促进集体经济转型升级研究”(2016JZ01);东莞市社科联基金项目“东莞村级集体经济财务风险预警体系构建研究”(2015JY02)
【分类号】：F321.32

【相似文献】