本科论文摘 要现金股利的分配是上市公司经营决策中至关重要的部分，通过现金股利的分配，企业可以选择将利润分配至企业内部或者作为分红发放到各股东权益，这既关系着企业未来的筹资能力，又联系着公司的经营业绩，因此现金股利的制定是尤为重要的，而企业如何制定合理正确的现金股利政策就过程了本文要研究的课题。在外国相较发达的资本市场上，现金股利的支付水平通常较为稳定，而我国资本市场发展尚不完善，也存在很多弊端，这导致我国企业现金股利的发放趋于多样化，公司制定股利分配政策的随意性较为严重，也值得国家监管部门重视。本文是以广信材料股份有限公司作为研究对象，详细介绍了广信材料股份有限公司的基本概况，同时分析了该公司在新材料制造业的市场地位，其次对广信材料实际派现能力进行了分析，以推出广信材料股利分配的影响因素，现金股利政策对公司价值和股价的影响，以给上市公司对现金股利政策的制定提供参考。关键词：现金股利；财务问题；股利支付水平本科论文AbstractThe distribution of cash dividends is an important part of business decision-making. Through the distribution of cash dividends, enterprises can choose to distribute profits to the inside of the enterprise or distribute them to shareholders' equity as dividends, which not only relates to the future financing ability of the enterprise, but also relates to the operating performance of the company. Therefore, the formulation of cash dividends is particularly important, and how to make a joint venture The correct cash dividend policy is the subject of this paper.In the developed capital market of foreign countries, the payment level of cash dividends is usually relatively stable, but the development of China's capital market is not perfect, and there are many disadvantages, which leads to the diversification of the distribution of cash dividends in China's enterprises. This paper takes the cash dividend policy of Guangxin Materials Co, Ltd. and its cash dividend distribution since its listing in deta...
