| Dividend policy is one of the three major financial decisions of modern enterprises,which is of great significance to the operation and development of enterprises.China’s capital market is relatively late compared with Western countries,and the various mechanisms of the capital market are not perfect.Therefore,there are various problems in the dividend policy of listed companies in China.A proper dividend distribution policy can make the enterprise long-term healthy development and make the enterprise continuously improve the operational efficiency of the enterprise.The reasonable and stable dividend policy will also affect the development of the entire securities market and the national economy to a certain extent.Inappropriate dividend distribution policies will hinder the business development of enterprises and reduce the operational efficiency of enterprises.Based on the research of dividend policy at home and abroad,this paper selects Company A as the research object,studies the dividend policy of Company A,and compares it with the same industry enterprises to get the problems of Company A in the dividend policy.And this paper will analyze the reasons for the problems in the company’s dividend distribution policy,and provide relevant advice on the company’s dividend distribution policy and future company development.This paper is divided into six parts.The first part is an introduction.It mainly discusses the research background and research significance of this paper,literature review at home and abroad,research content and research methods.The second part is the relevant theory of dividend policy.It mainly expounds the definition of dividend policy,the method of dividend payment,the type of dividend policy,the theory of dividend policy and the influencing factors of dividend policy.The third part is the general situation and financial status of the company’s dividend policy.This part first introduces the company profile of Company A,then describes the company’s dividend policy overview,financial status and the company’s dividend distribution over the years,and finally draws the problems of Company A’s dividend policy.The fourth part is the analysis of the reasons for the problems of the company’s dividend policy.This part mainly analyzes the reasons for the problems of the dividend policy through financial factors and non-financial factors.The fifth part is the countermeasures and suggestions for the company’s dividend policy.This part is to put forward corresponding countermeasures for the company’s dividend distribution.The sixth part is the conclusion.Summarize the research situation of this time. |