浅析如何提高每股收益信息的使用价值

An Analysis on How to Increase the Value of EPS

从公司利润对每股收益的决定作用这个角度,分析了公司利润在确认、计量、报告中存在的质量问题,从而揭示了每股收益信息存在的问题,进而提出解决问题的几点措施。

Analysis is made on the quality problems in a company' s confirmation, calculation and reporting of its earning per share (EPS) from the angle of the effect that the company' s total profits will have on EPS. The shortcomings of EPS information are discussed with effective measures put forward to solve those problems.