每股收益是股票上市公司所必须披露的重要信息之一 ,是投资者评价公司经营业绩 ,估计投资回报 ,从而作出买—卖—持有决策的重要依据。随着金融市场的发展 ,股票上市公司在筹集资金时 ,除发行普通股外 ,还会发行诸如优先股、可转换债券和认股权证等有价证券 ,这些证券可能会在 Earnings per share is one of the important information that the listed company must disclose. It is an important basis for investors to evaluate the company’s operating performance, estimate the return on investment and make the buy-sell-hold decision. As financial markets develop, stock-listed companies, in addition to offering common stock, may issue securities such as preference shares, convertible bonds and warrants in addition to issuing ordinary shares, which may be sold at