每股收益的国际比较与借鉴

International Comparison and Reference of Earnings-per-Share

中文关键词:  每股收益  基本每股收益  稀释每股收益  国际比较  借鉴

英文关键词:earnings-per-share  basic EPS  diluted EPS  international comparison  reference

中文摘要:

      每股收益是上市公司一项重要的财务指标,是衡量其业绩的基本标准。2006年2月,我国财政部发布了《企业会计准则第34号——每股收益》,这是我国首次发布关于每股收益的会计准则。本文将我国每股收益准则与IAS33和SFAS128进行比较,分析差异及其原因。在此基础上,借鉴国际经验,对我国每股收益准则提出完善建议,以提高我国每股收益指标的信息质量。

英文摘要:

      As an important financial index for listed company, earnings-per-share (EPS) is a basic criterion to evaluate the operating performance of a company. The Ministry of Finance, P. R. China issued "Enterprise Accounting Criterion No.34-EPS" in February 2006. It is the first time that China issued accounting criterion on EPS. This thesis compares the Chinese EPS criterion with IAS33 and SFAS128 to discover their differences and analyze the reasons for the differences. On that basis, with reference to international experiences, this thesis makes the suggestions on how to improve the Chinese EPS criterion in order to enhance the information capacity of Chinese EPS index.