一、每股收益会计准则的主要特点每股收益(EPS)是资本市场上一个非常重要的基础性指标。我国现行每股收益的确定和列报主要依据证监会发布的《公开发行证券公司信息披露编报规则第9号—净资产收益率和每股收益的计算及披露》中的规定。该规定计算披露的只是基于普通股计算的全 First, the main characteristics of earnings per share Accounting standards EPS (EPS) is a very important basis for the capital market indicators. The determination and presentation of the current earnings per share in China is mainly based on the provisions in “Rules for the Compilation of Information Disclosure of Companies Publicly Issuing Securities No. 9 - Calculation and Disclosure of Return on Net Assets and Earnings per Share” promulgated by the CSRC. The provisions of the disclosure is calculated based on all common stock calculations