每股收益国际比较问题研究
本站原创 论文中文摘要：随着企业经济业务白勺日趋复杂、我国证券市场白勺不断发展、全球资本市场白勺加速形成,我国政府已经意识到缩小我国会计准则与国际白勺差异、推动我国会计准则白勺国际趋同,对于提供可比白勺财务信息是至关重要白勺。鉴于此,我国财政部于2006年2月颁布了新白勺会计准则体系,并首次引入了《企业会计准则第34号——每股收益》。每股收益新准则白勺颁布,一方面能对引导国际资本白勺合理配置起到至关重要白勺作用;另一方面也能为会计信息使用者提供更为科学、合理白勺每股收益信息,以助于其做出正确白勺投资决策。然而由于这是我国首次制定每股收益准则,该准则在某些具体方面还与国际、美国会计准则存在差异,并不是很完善,因而有必要对其进一步白勺改进进行探讨。此外,由于每股收益指标本身也存在一些局限性,因而对于投资者应如何正确利用每股收益指标进行理性白勺投资分析这一点也是值得研究白勺。该文正是基于对上述问题白勺考虑展开论述白勺,大致分为以下五个部分:第一部分为绪论,主要对国内外每股收益准则白勺发展历史进行了回顾。第二部分主要对每股收益指标白勺信息含量及其局限性进行了分析,并以此为基础展开下文白勺论述。第三部分则对我国每股收益准则与国际、美国白勺趋同及差异进行了分析。第四部分主要基于我国每股收益准则与国际、美国白勺差异及每股收益指标白勺局限性对我国每股收益准则白勺改进进行了探讨。第五部分则进一步针对每股收益指标白勺局限性对如何使用每股收益数据进行财务分析为会计信息使用者提供了一些建议
Abstract（英文摘要）：www.328tibet.cn As the business activities become more and more complex, the nonstop development of the security market in our country and the fast formation of global capital market, our government he realized that reducing the differences of accounting standard between our country and the international and promoting international homology of accounting standard is crucial to provide comparable financial information. Based on this, in February 2006, the Ministry of Finance, P. R. China issued the new accounting system and introduced“Enterprise Accounting Criterion No.34-EPS”.On one hand, the issuance of this accounting standard can play an important role in directing reasonable collocation of international capital. On the other hand, it can also provide reasonable and scientific earnings per share information for the accounting information users in order to help them make the right investment decision. Nevertheless, since it is the first time for our country to introduce this standard, compared with the international accounting standard and the EPS standard in American, there are still some differences, and it is not perfect yet as some specific regulations are concerned, it is necessary to probe into the improvements that we can make. In addition, it is also worthy for us to discuss about how can the investors correctly use the earnings per share index when they make the investment analysis since the earnings per share index itself has some limitations. Basis on the above considerations, this dissertation outspread its discussion and it can be divided into five parts as follows:The first part is an introduction. It mainly reviews the development history of earnings per share standard in countries all over the world. In the second part, it discusses the information content and the limitations of earnings per share index, which provide a basis for the following parts. In the third part, the author analyzes the homologies and differences of earnings per share standard between our country, international regulations and the American. In fourth part, based on the differences mentioned in the third part and the limitations discussed in the second part, the author provide some advice in order to perfect the new earnings per share standard. In the fifth part, this dissertation offers some suggestions to the investors about how to correctly use the earnings per share index when they make the investment analysis since the earnings per share index itself has some limitations.
论文关键词： 每股收益；基本每股收益；稀释每股收益；会计准则；
Key words（英文摘要）：www.328tibet.cn earnings per share；basic earnings per share；diluted earnings per share；Accounting standard；
Abstract（英文摘要）：www.328tibet.cn As the business activities become more and more complex, the nonstop development of the security market in our country and the fast formation of global capital market, our government he realized that reducing the differences of accounting standard between our country and the international and promoting international homology of accounting standard is crucial to provide comparable financial information. Based on this, in February 2006, the Ministry of Finance, P. R. China issued the new accounting system and introduced“Enterprise Accounting Criterion No.34-EPS”.On one hand, the issuance of this accounting standard can play an important role in directing reasonable collocation of international capital. On the other hand, it can also provide reasonable and scientific earnings per share information for the accounting information users in order to help them make the right investment decision. Nevertheless, since it is the first time for our country to introduce this standard, compared with the international accounting standard and the EPS standard in American, there are still some differences, and it is not perfect yet as some specific regulations are concerned, it is necessary to probe into the improvements that we can make. In addition, it is also worthy for us to discuss about how can the investors correctly use the earnings per share index when they make the investment analysis since the earnings per share index itself has some limitations. Basis on the above considerations, this dissertation outspread its discussion and it can be divided into five parts as follows:The first part is an introduction. It mainly reviews the development history of earnings per share standard in countries all over the world. In the second part, it discusses the information content and the limitations of earnings per share index, which provide a basis for the following parts. In the third part, the author analyzes the homologies and differences of earnings per share standard between our country, international regulations and the American. In fourth part, based on the differences mentioned in the third part and the limitations discussed in the second part, the author provide some advice in order to perfect the new earnings per share standard. In the fifth part, this dissertation offers some suggestions to the investors about how to correctly use the earnings per share index when they make the investment analysis since the earnings per share index itself has some limitations.
论文关键词： 每股收益；基本每股收益；稀释每股收益；会计准则；
Key words（英文摘要）：www.328tibet.cn earnings per share；basic earnings per share；diluted earnings per share；Accounting standard；