上市公司股利政策探究摘要上市公司是指经国务院或国务院授权的证券管理部门批准可以在证卷交易所公开发行股票进行上市交易的股份有限公司。上市公司的股利政策一般是指董事会或股东大会就公司股利相关问题做出的决定或策略。股利政策的主要内容是决策企业盈余资金的流向，决定盈余资金是作为开发资金，还是投资资金或进行股东分红。公司制定符合自身情况的股利政策，对于稳定公司的股权结构和促进公司的发展等方面有很重要的作用。我国股利市场较国外起步晚，发展还不够成熟，因而研究我国上市公司的股利政策对我国证券市场的发展具有重要的意义。本文结合具体情况对上市公司股利政策的现状及问题进行分析，发现上市公司的股利政策存在不分配和分配不合理，缺乏稳定性和连续性，忽视中小股东合法权益等问题。本文通过对这些问题的探究，总结提出了一些合理的建议：实施稳健的股利政策，优化股权结构，完善股利分配方式，重视中小股东的合法权益。关键字：上市公司，股利政策，股权结构 IIIResearch on dividend policy of listed companiesAbstractA listed company refers to a company limited by shares that can be listed and traded on the stock exchange with the approval of the State Council or the securities administration department authorized by the State Council. It is a policy or strategy on whether, how and when the company may pay dividends. It mainly involves the company’s strategy of distributing or retaining its earnings for reinvestment.It is very important for the company to make a dividend policy which is fit in their own situation to stabilize the structure of ownership and promote the development of the company. China's dividend market started later than foreign countries, and its development is not mature enough. Therefore, it is of great significance to study the dividend policy of Listed Companies in China for the development of China's securities market. Based on the analysis of the current situation and problems of the dividend policy of listed companies, this stud...
