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中美商业银行股利分红比较研究
引用本文:廖艳平.中美商业银行股利分红比较研究[J].财务与金融,2014(4):14-19.
作者姓名:廖艳平
作者单位:中南财经政法大学会计学院,湖北武汉430073
摘    要:随着资本市场的不断发展,我国证券监管部门和投资者越来越重视上市公司的股利分红问题,尤其是在我国经济中扮演着"心脏"角色的银行业的分红问题。然而在我国商业银行中不科学的股利分配现象还普遍存在,如股利支付率低、分红频率不高等。因次,分析我国商业银行的股利分配政策,无论对于银行业本身还是资本市场的发展都具有重要意义。本文通过对比分析中美两国上市商业银行股利分配的差异,探究其原因,并在借鉴美国成熟资本市场的经验下,提出了通过税收政策引导资本市场、推进利率市场化、改变银行盈利模式、建立多元化股权结构等措施完善我国商业银行分红情况的政策建议。

关 键 词:商业银行  股利分配  股权结构

A Comparative Study of Sino-US Commercial Banks' Dividends
LIAO Yan-ping.A Comparative Study of Sino-US Commercial Banks' Dividends[J].Accounting and Finance,2014(4):14-19.
Authors:LIAO Yan-ping
Institution:LIAO Yan-ping (Accounting School, Zhongnan University of Economics and law, Wuhan 430073)
Abstract:With the continuous development of the capital market, China's securities regulators and investors increasingly emphases on dividends of listed companies, especially the dividends of banking industry which plays the role of the "heart" in Chinese economy. However, China's commercial banks unscientific dividend is also a widespread phenomenon, such as the low dividend payment rate, and the dividend frequency is not high. Therefore, analysis of the dividend distribution policy of commercial banks both has important implications for the banking industry itself or capital market development. Through comparative analysis of differences between the two countries' listed commercial bank dividend distribution, exploring its causes and draw on the mature experience in the U.S. capital markets, this paper proposed to guide the capital market through tax policies to promote market-oriented interest rates, change the banking profit model, establish a diversified ownership structure and other measures to improve the situation of China's commercial banks dividend policy.
Keywords:Commercial Banks  Dividends  Shareholding Structure
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