歌尔股份股利政策研究

Research on the Dividend Policy of Goertek Inc

股利政策作为上市公司的三大财务决策之一,对于公司的生产运营具有十分重要的意义。规范上市公司的股利分配政策是我国当前经济研究的重要任务,既有利于保护投资者尤其是中小投资者的权益,又有利于引导我国资本市场的健康发展。本文采用案例分析的方法,研究了歌尔股份有限公司近十年的股利分配政策。结论是:歌尔股份在现金股利的发放上具有一定的连续性和稳定性,但是股利支付方式过于单一,几乎全部是派现的形式。本文从影响歌尔股份股利政策的因素和股利分配中存在的问题入手,提出了有针对性的对策建议,为歌尔股份更好地发展提供可借鉴的意见,同时也为同行业上市公司在制定其股利分配政策时提供参考。

As one of the three major financial decisions of listed companies,the dividend policy is of great signifi cance to the company's production and operation.Regulating the dividend distribution policy of listed companies is an important task of China's current economic research.It is not only conducive to protecting the rights and interests of investors,especially small and medium investors,but also conducive to guiding the healthy development of China's capital market.This article uses the method of case analysis to study the dividend distribution policy of GoerTek Co.,Ltd.in the past ten years.The conclusion is:Goertek shares have a certain degree of continuity and stability in the distribution of cash dividends,but the dividend payment method is too single,almost all in the form of cash dividends.This article starts with the factors affecting the dividend policy of GoerTek and the problems in dividend distribution,and puts forward targeted countermeasures and suggestions to provide suggestions for the better development of GoerTek.At the same time,it also provides a reference for listed companies in the same industry to formulate their dividend distribution policies.