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每股收益是本期净利润与流通在外普通股股数的比值。它反映了企业每股普通股在一个会计期间所获得的净利润或发生的净亏损。由于普通股的价格是按股论价,按股买卖,并按股计算获利额,因此,股票投资和财务报表使用者都要利用每股收益指标来评价公司以往的经营业绩和管理效率,估计股票投资风险和回报,预测公司未来获利趋势,在众多的财务分析指标中,唯有“每股收益”指标被列入基本财务报告中并需要注册会计师鉴证,“每股收益”指标的计算与其信息的披露尤为重要。基于每股收益指标的重要性,英美等西方发达国家以及国际会计组织先后以会计准则形式对每股收益的计算及列报进行了较为具体的规范。我国证监会发布的“公开发行证券公司信息披露编报规则”第9号也对每股收益的计算及披露有具体要求。为了规范每股收益指标的计算及其列报,增强不同企业及同一企业在不同期间业绩的可比性,促进我国股票市场的发展,财政部新出台了《企业会计准则第34号——每股收益》(以下简称新准则)。与我国以往出台的其他具体会计准则和证监会发布的“公开发行证券公司信息披露编报规则”相比,每股收益新准则具有以下特色。
Earnings per share is the ratio of the net profit of the period to the number of ordinary shares in circulation. It reflects the net profit or net loss incurred by each ordinary share of an enterprise during an accounting period. As the price of common stock is based on the stock price, stock trading, and by the share calculation of profits, therefore, stock investment and financial statements users have to use earnings per share indicators to evaluate the company’s previous operating performance and management efficiency, Estimate the risks and rewards of stock investment and predict the future profit trend of the company. Of the many financial analysis indicators, only the “earnings per share” indicator is included in the basic financial report and requires certified public accountants to verify the “earnings per share” target Calculating and disclosing information is particularly important. Based on the importance of earnings per share indicators, developed countries such as Britain and the United States as well as international accounting organizations have conducted more specific specifications on the calculation and presentation of earnings per share in the form of accounting standards. China Securities Regulatory Commission released “public offering of securities companies information disclosure rules,” No. 9 also calculated and disclosed earnings per share specific requirements. In order to standardize the calculation and presentation of earnings per share indicators and enhance the comparability of performance of different enterprises and same enterprises in different periods and promote the development of the stock market in our country, the Ministry of Finance newly promulgated Accounting Standards for Business Enterprises No. 34 - Income "(hereinafter referred to as the new standard). Compared with other specific accounting standards promulgated in the past and the Rules for the Compilation of Information Disclosure by Companies that Offer Securities to the Public published by the CSRC, the new EPS has the following characteristics.