摘要: 19 世纪 60 年代英国股份制公司开始出现,从那时起,作为企业理财活动核心之一的股利政策,就开始令公司股东、企业管理者、企业投资者以及相关利益者感到困扰。就我国中小板上市公司目前状况来讲,研究股利政策与企业经营绩效的关系,有利于我国股利政策的丰富和发展,股利研究理论的充实和完善,对我国中小板上市公司的发展具有重要意义。
本文以制造业为代表,研究和探讨我国中小板上市公司股利政策与企业绩效之间的关系问题,为了使研究更加合理化,采用了规范研究和实证研究相结合的方法。在规范研究方面,主要通过国内外文献的回顾和分析,总结中小板上市公司股利政策的现状和特点。在实证研究方面,通过处理和分析中小板制造业上市公司的数据,进一步研究其股利政策与企业绩效之间的关系问题。最后基于研究结论,对我国中小板上市公司制定股利政策提出意见和建议。69902
毕业论文关键词:中小板上市公司; 股利政策;企业绩效
Research on the pidend policy and corporate performance of small and medium sized listing Corporation in China
Abstract: 60 years of the 19th century British joint-stock company began to appear, since then, as one of the core financial activities of enterprises to the pidend policy, began to make the shareholders of the company, enterprise managers, investors and stakeholders troubled. In China's SME board listed company at present condition, study the pidend policy and business performance relationship, there is conducive to the enrichment and development of the pidend policy in our country, the research on theory of pidend enrich and perfect, the development of China's SME board listed companies has important significance.
This paper in the manufacturing industry as the representative, research and explore our country small and medium-sized plate between the pidend policy of listed companies and corporate performance relationship, in order to make the research more reasonable, using the method of combining the normative research and empirical research. In terms of normative research, mainly through the domestic and foreign literature review and analysis, the status and characteristics of the summary of the SME board listed companies pidend policy. In the empirical research, through data processing and analysis of manufacturing industry of the SME board listed companies. Further research the relationship between the pidend policy and corporate performance. Finally, based on the conclusion, on China's SME board listed companies formulation pidend policy to put forward opinions and suggestions.
Key words: small and medium-sized board listing Corporation; pidend policy; enterprise performance
目 录
一、绪论 1
(一)研究背景与意义 1
(二)研究内容与方法 2
二、国内外研究文献综述 5
(一)国外研究综述 5
(二)国内研究综述 5
(三)国内外研究评述 6
三、股利政策与企业绩效评价方法 7
(一)股利政策类型 7
(二)企业绩效评价方法 8
四、我国中小板上市公司股利分配现状及影响因素研究 10
(一)我国中小板制造业上市公司股利分配现状和股利分配特点 10 我国中小板上市公司股利政策与企业绩效问题研究:http://www.youerw.com/kuaiji/lunwen_78980.html