上市公司股利分配政策的选择及改进—基于我国中小板上市公司的数据分析毕业论文.doc

毕业论文 （20_ _届） 上市公司股利分配政策的选择及改进—基于我国中小板上市公司的数据分析 摘 要 股利分配是公司理财活动三大核心内容之一，股利分配是否正确、合理，不但影响投资者的收益，而且向市场传了递企业相关信息，直接对企业产生影响。所以，对上市公司股利分配进行研究，选择合理的股利分配政策是非常重要的。西方学者对股利分配的研究室由来已久，我国从90年代开始，在借鉴西方学者研究的理论成果的基础上，结合我国具体国情加以研究并取得巨大成就。 文章内容分为四个部分。第一部分是相关概念的界定。主要介绍股利的含义，股利分配政策的含义及相关程序，常见的股利分配政策及各种股利分配政策的优缺点。第二部分是我国中小企业板上市公司股利分配情况的整体分析。主要写我国中小企业板股利分配的整体情况。第三部分是实证分析我国中小企业板上市公司股利分配。以现金股利为研究的出发点，选取财务报表中和股利分配相关的指标，采用规范与实证相结合的方法，分析研究影响现金股利分配的指标。第四部分为结论、建议及未来的研究展望。结合前文的分析和实证研究进行总结，并提出相应的意见和建议。 关键词：上市公司；中小企业板；股利分配政策； Abstract Financial activities of the companys dividend distribution of one of three core, dividend distribution is correct, reasonable, which not only affect the returns to investors, but also transfer the delivery of enterprise market information directly to business impact ．Therefore, dividend distribution of listed companies is studied and selects a reasonable dividend policy is very important．Western scholars have a long history of dividend distribution in the laboratory，in our country from the 90s， drawing on theories of Western scholars based on the results，combined with Chinas specific conditions to be studied and made great achievements． The article is divided into four parts：The first part is the definition of related concepts．Focuses on the meaning of the dividend，dividend distribution policy implications and related procedures，the common dividend distribution policy and a variety of dividend distribution policy of the advantages and disadvantages．The second part is the distribution of dividends of listed companies in the overall analysis．Chinas SME board and principal write Main Board listed company dividend distribution comparative analysis of the distribution and Small Business Analysis dividend．The third part is the empirical analysis of the SME Market dividend distribution factors．Cash dividends for the starting point for research， select the financial statements and dividends related indicators，using a combination．specification and empirical methods, a