试论每股税后利润与每元资产净利──股市中两种指标的分析与应用

On Ptofit Per Share after Levying a Tax and Net Asset Profit Per Yuan

在股市中，常见的两种指标，即每股税后利润与每元资产净利。作者用“投入”和“产出”的关系，清晰地阐述了这两种指标的区别，并在评估企业经济效益时的实际意义。

In the current price of stocks,there are two usual indices, i.e,the profit per Share af-ter levying a tax and the net asset profit per yuan. According to the relationship between″Input ″and ″Output″,the author clearly describes a distinction of these two indices ,andthe practical meaning in assessing the economic profit of enter prices.