食品加工行业股利分配政策研究——以海天味业为例

Research on Dividend Distribution Policy in Food Processing Industry—Taking Haitian Flavor Industry as an Example

摘要: 由于我国上市公司股利分配政策发展现状尚存在一些问题，加之食品加工行业是关系到消费者健康问题的重要行业，本文通过对股利分配政策的理论及食品加工行业股利分配政策现状的研究，从内部、外部两个方面对企业股利分配政策的影响因素进行分析。接着通过搜集海天味业等其他上市公司年报，了解海天味业目前采取的股利分配政策，分析海天味业的不足并提出解决对策，以帮助公司更好地发展。目前食品加工行业股利分配政策的研究较为缺乏，本文对于同行业其他公司同样具有参考意义，有利于进一步推动我国资本市场的进一步完善，引起食品加工行业公司治理方面的进一步思考。

Abstract: Because here are still some problems in the dividend distribution policy development status of listed companies, coupled with the fact that the food processing industry is an important industry relating to the health of consumers, this paper studies the dividend distribution policy theory and the dividend distribution policy status quo of the food processing industry, this paper analyzes the influencing factors of dividend distribution policy from internal and external aspects. Then, through collecting annual reports of other listed companies such as Haitian Flavor Industry, we understand the current dividend distribution policy adopted by Haitian Flavor Industry, analyze the shortcomings of Haitian Flavor Industry and put forward solutions to help the company develop better. At present, there is a lack of research on dividend distribution policy in food processing industry. This paper also has reference significance for other companies in the same industry, which is conducive to further promoting the further improvement of China’s capital market and causing further reflection on corporate governance in food processing industry.