| 每股收益会计理论与实务探究 |
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| 引用本文： | 谢瑞峰.每股收益会计理论与实务探究[J].石家庄经济学院学报,2004,27(2):150-153. |
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| 作者姓名： | 谢瑞峰 |
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| 作者单位： | 北京机械工业学院,工商管理分院,北京,100085 |
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| 摘 要： | 每股收益是公司年度净收益与普通股股数的比率,是上市公司必须披露的重要信息之一,也是投资者进行投资决策的重要依据。建立我国符合国际惯例要求的每股收益会计,是规范上市公司信息披露的重要手段,也是完善资本市场的必然要求。
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| 关 键 词： | 每股收益 会计理论 年度净收益 普通股 上市公司 |
| 文章编号： | 1007-6875(2004)02-0150-04 |
| 修稿时间： | 2003年5月25日 |
Discussion on the Accounting Theory and Practice of Earning-per-share |
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| XIE Rui-feng Beijing Institute of Machinery,Beijing.Discussion on the Accounting Theory and Practice of Earning-per-share[J].Journal of Shijiazhuang University of Economics,2004,27(2):150-153. |
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| Authors: | XIE Rui-feng Beijing Institute of Machinery Beijing |
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| Institution: | XIE Rui-feng Beijing Institute of Machinery,Beijing 100085 |
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| Abstract: | Abstract: Earning per share is the radio of annual net earnings of a company to the number of its total common
shares. It is one of the important information for listing companies to be required to make public, and also an important
basis for investors to depend on when making investment decision. It is an important measure for regulating the informa-
tion publicity of listing companies in order to meet the requirement of international practice for earning-per-share. It also
is necessary for perfecting the capital market. |
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| Keywords: | earning per share accounting "basic-dilution"model |
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