汽车制造业上市公司股利分配政策研究毕业论文.doc

毕业论文 （20_ _届） 汽车制造业上市公司股利分配政策研究 摘 要 股利政策作为公司财务管理的三大核心之一，长期以来一直是公司管理者和投资者所共同关注的问题。虽然国内外已有很多专家和学者都在致力于对股利政策进行研究，但都没有制定出一个最可行的方案。公司的股利分配政策，对公司的发展具有重要意义。一项好的股利政策可以使公司持续、健康的发展，而不好的股利政策则会阻碍企业的发展，甚至使企业走向破产。 本文采用实证的研究方法，在国内外相关研究成果和理论分析的基础上，选取13家汽车制造业上市公司作为样本，对它们在近5年内的股利分配状况进行分析，从而了解汽车制造业上市公司目前的股利分配现状，并对股利分配支付率进行计算。一系列的研究表明，汽车制造业作为一个典型的行业，其上市公司的股利分配政策具有行业自身的特点。虽然整体比较全面，但在分配的过程中仍存在不足的地方。比如部分公司存在不分配的情况，以及分配的连续性不是很稳定等。 关键词：Abstract Dividend policy ,which is one of the company’s three core finacial management , has been concerned by company managers and investors as an important problem for a long time. Although many experts and scholars at home and abroad have worked at the dividend policy,but no one has enacted one feasible scheme. The dividend policy is very important to a company’s development. A good dividend policy can make the company’s develop continued and healthy, but a bad dividend policy can obstruct the company’s development, even can make the company go to bankrupt. In this paper,empirical research methods, research results at home and abroad on the basis of theoretical analysis.select 13 motor industry listed companys as sample , analyze their dividend assiqnment condition in past 5 years, so that we can know the motor industry listed companys’ dividend assiqnment condition at present and payment of the dividend distribution rate is calculated. A series of researchs express ,motor industry as a tipycal industry, their listed companies have characteristic. Although the whole are complete inspection, but in the process of distribution there are also insufficient place. For exzample ,such as the distribution of some enterprises, the situation does not exsit, distribution of continuity is not very stable. Keywords: Listed Company ;Dividend ;Dividend Policy 目 录 引 言 1 1 股利分配政策的相关理论 2 1.1 股利分配政策概述 2 1.2 国内外股利分配政策的相关情况研究 3 1.2.1 国外股利分配政策的特点 3 1.2.2 国内股利分配政策的特点 4 2 汽车制造业上市公司股利分配政策的相关情况研究 6 2.1 我国汽车制造业发展现状 6 2.2 我国汽车制造业股利分配现状 6 2.3 汽车制造业上市公司股利分配政策的研究案例 7 2.3.1 汽车制造业上