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一、前言据2012年9月29日《参考消息》的报道,波士顿咨询集团以上市公司对股东长期总回报率为指标,对全球上市公司进行排名,内蒙古伊泰煤炭股份有限公司(以下简称“伊泰B”)以其非同寻常的66%的股东总回报率位居全球排行榜1003家企业之首。这一新闻引发了理论界与实务界的思考:究竟是什么因素影响公司的股东回报率?纵观目前国
I. Preface According to the “Reference News” report of September 29, 2012, Boston Consulting Group ranked the global listed companies with the total long-term total return of shareholders of listed companies. Inner Mongolia Yitai Coal Co., Ltd. (hereinafter referred to as " Yitai B topped the list of 1003 companies in the global rankings with its extraordinary total shareholder return of 66%. This news led to the theoretical and practical thinking: What exactly affect the company’s shareholder return? Looking at the current state