股利政策和投资者保护问题研究
时间:2020-02-26 20:06 来源:毕业论文 作者:毕业论文 点击:次
| 摘要股利政策现在仍然是个热门研究题目，无论是理论界和实务界都十分关注。股利政策拟定过程当中,中小股东在与大股东在利益上相互博弈时,一直处于被动和失利的位置。大股东时常凭借股利政策为手段，把股利政策变成剥夺中小股东的权益的工具，甚至“掏空”中小股东资本金，严重侵害了中小股东的合法权益。当前，我国一直存在大股东利用其控制权侵害中小股东权益的现象，皆因为我国缺乏中小股东权益保护得法律机制和约束大股东的市场机制。可见，对股利和中小投资者利益保护的关键时刻，提出保护少数股东权利的建议，促进国民经济健康发展和资本市场的稳定有着深刻的现实意义。本文首先对股利政策的发展进行梳理，归纳国内外的发展成果，从股利分配政策角度探讨中小投资者的权益保护问题，揭示我国上市公司股利政策存在的问题和针对上市公司大股东如何侵害中小股东进行深入研究，对比参考西方发达国家资本市场的维权手法并对如何保护中小投资者权益提出相应的建议。45497 毕业论文键词：股利政策； 中小投资者； 权益保护 Abstract Dividend policy now is still a mystery, both in theoretical and practical circles are very concerned about. Dividend policy formulation process, the medium and small shareholders and large shareholders in the interests of the game each other, always in a passive position and defeat. Large shareholders often rely on the pidend policy as the means, the pidend policy into the deprivation of the rights and interests of small shareholders "tunneling" tool, even small shareholder capital, a serious violation of the legitimate rights and interests of minority shareholders. At present, our country has been the existence of major shareholders use their power against the interests of small shareholders phenomenon, because our country lacks the protection of the minority shareholders have to market law mechanism and the constraint of large shareholder. Visible, the critical moment of the right and the protection of the interests of small investors, put forward the suggestion of protecting the rights of minority shareholders, it has a profound practical significance to promote the healthy development of the national economy and the stability of the capital market. Firstly, the development of the pidend policy of combing, summed up the achievements of development at home and abroad, on the protection of rights and interests of small investors from the pidend distribution policy perspective, reveals the existing problems and the listing Corporation pidend policy for listing Corporation shareholders to encroach small shareholder of in-depth study, compare the capital market of western developed countries and puts forward the rights approach suggestions on how to protect the interests of small investors. Key words：Dividend policy; The medium and small investors； The protection of rights 目 录 摘 要Ⅰ AbstractⅡ 一、引言1 ㈠选题背景…1 ㈡选题意义…1 二、文献综述…2㈠国外文献…2 ㈡国内文献…2 三、股利政策的理论基础3 ㈠股利政策的界定及主要分配形式3 ㈡股利政策的相关理论4 四、我国股利政策现状和投资者保护存在的问题5 ㈠我国股利政策存在的问题…5 ㈡我国公司股利政策对投资者保护状况的影响7 五、我国股利政策与投资者保护的对策与建议8 ㈠实行适度的股利政策…8 ㈡促进多元股权结构制衡机制的形成…9 ㈢规范公司信息披露…9 ㈣加强中小股东权益保护…10 参考文献11 股利政策和投资者保护问题研究 一、引言 (责任编辑：qin) |