养元饮品高派现股利政策影响因素研究  

Research on the Influencing Factors of High Cash Dividend Policy of Yangyuan Beverage

作　　者：牛珂 张旺峰 NIU Ke;ZHANG Wangfeng(School of Economics and Management,Hubei University of Technology,430068,Wuhan,Hubei,China)

机构地区：[1]湖北工业大学经济与管理学院,湖北武汉430068

出　　处：《特区经济》2025年第3期44-47,共4页Special Zone Economy

基　　金：湖北省教育厅哲学社会科学研究一般项目“基于区块链技术的碳会计核算与信息披露研究”(23Y086)。

摘　　要：股利政策在企业财务决策中具有重要作用,对资金的分配、股东的回报以及企业的未来发展产生直接影响。养元饮品作为我国典型的高额现金分红企业,其股利分配策略引发了市场的广泛关注。本研究运用案例分析的方法,选定养元饮品作为研究对象,并结合现代股利政策的理论框架,以探究影响高派现股利政策实施的各种因素。同时,对养元饮品在分红政策执行过程中存在的不足进行分析,并提出了相关对策和建议。Dividend policy plays an important role in the financial decision-making of enterprises,which has a direct impact on the allocation of funds,the return of shareholders and the future development of enterprises.As a typical enterprise with high cash dividend in China,the dividend distribution strategy of Yangyuan Beverage has aroused extensive attention in the market.This study uses the method of case analysis,selects the Yangyuan beverage as the research object,and combines the theoretical framework of modern dividend policy to explore the various factors that affect the implementation of high dividend policy.At the same time,the paper analyzes the shortcomings of Yangyuan Beverage in the implementation of dividend policy,puts forward relevant countermeasures and suggestions.

关 键 词：高派现 股利政策 养元饮品 现金股利 

分 类 号：F235.19[经济管理—会计学]