摘要
近年来,越来越多的上市公司在相关政策的规范下开始现金分红,其中出现了不少高派现公司。本文选取中南传媒集团股份有限公司作为研究对象,根据中南传媒2017—2022年的财务报表与近10年的股利分配政策,探究该公司长期高派现背后的原因,并发现了长期高派现导致的资本运营难度加大,企业未来发展受影响等问题,最后针对发现的问题提出解决办法。
In recent years,more and more listed companies have begun to pay cash dividends under the norms of relevant policies,among which many high cash dividend companies have appeared.This article selects Zhongnan Media Limited as the research object,explores the reasons behind the company's long-term high cash distribution according to Zhongnan Media's 2017-2021 financial statements and dividend distribution policy in the past 10 years,and finds some problems caused by long-term high distribution,such as the difficulty of capital operation and the impact on the future development of enterprises.Finally,the article proposes solutions to the problems found.
作者
吴彦琦
李治堂
WU Yanqi;LI Zhitang(Beijing Institute of Graphic Communication,Beijing 102600,China)
出处
《北京印刷学院学报》
2023年第10期40-46,共7页
Journal of Beijing Institute of Graphic Communication
关键词
高派现
中南传媒
股利政策
high cash dividend
Zhongnan Media
dividend policy
