目　的本准则的目的是规定确定和列报每股收益的原则，这些原则将改进同一期间不同企业之间和同一企业在不同会计期间的业绩比较。本准则着重于每股收益计算时分母的确定。即使每股收益数据由于确定收益的会计政策不同而存在局限性，但使分母的确定保持一致性可改进财务报告。? Purpose The purpose of these guidelines is to set out the principles for determining and presenting earnings per share that will improve the comparison of performance among different enterprises and between enterprises of the same enterprise over different accounting periods during the same period. This standard focuses on the determination of the denominator of earnings per share. Even if earnings per share data is subject to differences in accounting policies that determine revenue, keeping the denominator consistent can improve financial reporting. ?