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在公司财务政策中,股利政策是上市公司利益关系的焦点,直接影响到公司股东的切身利益,一直是公司财务领域研究的热点问题之一,但我国学者对创业板上市公司股利政策的研究少之又少。因此,本文首先从多个角度对近年来我国创业板上市公司股利政策的主要研究成果进行总结与评述,以期更为全面地显现股利政策及其相关研究的全貌。此外,还从整体上对主要研究成果进行了综合分析,认为未来可以从研究视角、研究内容、研究方法、数据等方向做进一步的研究。
Among the financial policies of the company, the dividend policy is the focus of interest relations of listed companies, which has a direct impact on the immediate interests of the shareholders. It has been one of the hot issues in the field of corporate finance. However, the research on the dividend policy of listed companies in our GEM is less Few. Therefore, this article first summarizes and comments on the main research results of dividend policy of listed companies in China in recent years from multiple perspectives, with a view to more comprehensively reveal the overall picture of the dividend policy and its related research. In addition, a comprehensive analysis of the main research results is made on the whole, and the future can be further studied from the perspectives of research, research contents, research methods and data.