我國(guó)中小企業(yè)板上市公司股利分配研究.pdf

1、蘭州理工大學(xué)碩士學(xué)位論文我國(guó)中小企業(yè)板上市公司股利分配研究姓名：楊東申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：企業(yè)管理指導(dǎo)教師：王富華20090424AbstractDividendpolicyisoneofthethreehardcoresinFinanceactivitiesofModernCorporateIt’StheconnectionbetweeninvestorsandcompaniesTherefore，researchonthedivi

2、dendpolicyofthelistedcompaniesdoeshaveimportanttheoreticandpracticalsignificanceResearchonthedividendpolicyhasalonghistoryinthewest，howevermangschoolarsbegantheirresearchonthisareaform90’SlastcenturyinourcountryTheyconsi

3、deredthesituationofourcountryduringtheresearch，andtheconclusionsarefruitfulThispaperbeginswithdividendpolicyofthelistedcompanies，andselectsanewboardinourstockmarketwhichnamedSmalland—Middle—SizedEnterpriseThisarticleisdi

4、videdintofivepartsThefirstpartisintroduction，whichisfocusonthebackgroundandsignificance，thearticle’Scontentandstructureandtheinnovationofresearch；Thesecondpartisthedividenddistributionpolicyofthedomesticandinternationalr

5、esearchandrelatedcomments，whichismainlyonthedividenddistributionofcontents，formsandtheadvantagesanddisadvantagesofvarioustheoriesofdividenddistributionpolicy；ThethirdpartisaboutthedividenddistributionoftheSMSEboardVStheM

6、ainBoard，andanalysethesatituation，whichismainlyfromtheoverallanalysisabouttheSMSEboardandalsocombinethedividenddistributionthroughqualitativeandquantitativeways；ThefourthpartistheEmpiricalStudywhichisfromthepointofthecas

7、hdividends，selectingthe12indicatorsofthefinancialstatementsbyusingthestandardizedandtheempiricalanalysisontheimpactofthecashdividenddistributionofthosewhohavefinancialindicatorsapartfromtheSMSEboardandthestudyalsousedint

8、heindustry；ThefifthPartistheconclusionsandrecommendationsputingforwardpracticalproblemsinordertoachievetheeffectoftheoryandpracticeThemainresearchresultsarethattheimpactoftheSMSEboardcashdividenddistributionoffmancialfac

9、torsaretherateofearningspershare，theproportionofsharesincirculationandflowratio，andtheimpactontheindustryfactorsaretherateofearningspershareandflowratioTheauthorbelievesthatwiththeMainBoardofthedividenddistributionoflist

10、edcompaniescomparedtosmallandmedium—sizedboard，TheSMSEboardhasitsownuniquecharacteristics，suchastheSMSEismorestableandcontinualonthedividenddistributionandhasabetterroleininsignaltransduction，andthedividendpayoutrateishi

11、gherthanthatoftheMainBoardWhichmayberelatedtotheestablishmentofSMSEboardwhichWasmaintainedthe”Twounchanged，fourindependent”TheauthorbelievesthattheSMSEboardoflistedshouldpayattentiontotheirownrealityandtakearationalattit