我国上市公司股利政策影响因素实证研究
毕业论文关键词：上市公司 股利政策 影响因素 实证研究
Empirical Analysis on Influencing Factors of Dividend Policy of Chinese Listed Company
Abstract: As one of the three core elements of financial planning activities of listed companies, the pidend policy has always been a hot issue in academic. Due to complicated factors and not sophisticated capital markets in china, many problems that pidend policy of Chinese listed company exist must be solved. Therefore, this article summarizes the research results of domestic and foreign listed company, and complexes the present situation of pidend policy of Chinese listed company. By selecting distribution of cash pidends of 50 most representative listed company’s data among Shanghai and Shenzhen in 2014 and adopting the empirical analysis, this article makes a deeper study to pidend policy of Chinese listed company for finding the impacts of pidend policy as much as possible and finding out which is the most important factor. Combining the achievement, this article puts forward some countermeasures and suggestions improving our pidend policy.
Key Words：listed company, pidend policy, determinants, empirical analysis
目 录
第一章 引言 - 3 -
一、选题背景 - 3 -
二、研究目的与意义 - 3 -
三、研究思路与方法 - 4 -
第二章 文献综述 - 5 -
一、国外研究成果 - 5 -
二、国内研究成果 - 5 -
第三章 我国上市公司股利政策概述 - 7 -
一、股利政策的相关概念 - 7 -
（一）股利 - 7 -
（二）股利政策 - 7 -
二、我国上市公司股利政策的重要性 - 8 -
三、我国上市公司股利政策现状及存在的问题 - 09 -
（一） 我国上市公司股利政策现状 - 09 -
（二） 存在的问题 - 09 -
第四章 上市公司股利政策影响因素实证研究 - 11 -
一、方案设计 - 11 -
（一）研究假设 - 11 -
（二）变量设计 - 11 -
（三）模型建立 - 12 -
二、样本选取与数据采集 - 12 -
（一）样本确定 - 12 -
（二）数据获取 - 12 -
三、结果分析 - 13 -
（一）描述性统计 - 13 -
（二）相关性检验 - 13 -
（三）回归分析 - 15 -
第五章 结论与建议 - 17 -
一、基本结论 - 17 -
二、对策建议 - 18 -
（一）加强我国上市公司自身的盈利能力 - 18 -
（二）完善我国股利政策的信息披露制度 - 18 -