每股收益相关问题研究

【作者】 段秋霞；

【导师】 傅荣；

【作者基本信息】 东北财经大学 ， 会计学， 2005， 硕士

【摘要】 随着中国市场经济的迅速发展,世界经济一体化对中国经济发展的影响日益增强,中国经济与世界经济之间的互动效应越来越大,中国会计国际化的呼声越来越高。目前很多国家都颁布了正式的《每股收益》会计准则,用来规范每股收益指标的计算、列报和披露。然而我国目前并没有正式出台《每股收益》的会计准则,每股收益准则仍停留在征求意见稿阶段。中国会计要与国际接轨,进行每股收益准则的研究是非常有必要的。 从中国的实际情况出发,目前中国的资本市场发展仍然不完善,注册会计师队伍的整体素质以及独立性都有待提高,每股收益指标的计算是否真实、准确和完善,是否可以反映公司的经营业绩和发展前景,是否可以引导投资者进行理性投资。这些问题的提出、分析和解决,需要借助《每股收益》准则的研究得出答案。 第一部分主要介绍每股收益的基本理论。根据每股收益的定义,得出影响每股收益指标的因素是收益与发行在外的普通股。然后围绕着这两个影响因素,展开基本理论的分析,为本文论题的展开奠定基础。 第二部分阐述的是每股收益准则的国际比较。首先将美国、国际会计准则委员会以及中国的每股收益准则的具体规定进行比较,然后设计案例分析它们其中的差异。最后从准则制定模式、国家法律环境和证券市场环境三个方面分析准则存在差异性的原因。 第三部分主要进行的是每股收益指标的财务分析。首先对该指标的盈利能力及盈利质量进行分析,然后选取中国上市公司的相关数据,通过散点图对该指标是否具备预测价值进行分析。最后对分析结果进行研究,同时提出对策。 第四部分提出对制定每股收益准则的建议。首先从加大实证研究的角度对制定准则提出建议;其次在准则制定后,要尽快推进准则的实施;最后对每股收益征求意见稿中存在的不完善之处提出改进意见。更多还原

【Abstract】 With the rapid development of the Chinese market economy, the influence of the economy integration in the world on the Chinese economy is strengthening increasingly. The interaction of the Chinese economy and the world economy is bigger and bigger. The noise of Chinese accountancy internationalization is more and more high. Now many countries (such as England, the United States, Australia, and Japan etc.)promulgated the formal standard of earnings per share as the criteria of EPS calculation and disclosure. But China doesn’t promulgate formal EPS standard. Now we only have the opinion draft. If Chinese accountancy wants to be in line with the international accountancy, it is necessary for us to carry on the research of EPS standard.Set out from the condition of our country, now the Chinese capital market is still not perfect, and the whole quality and independence of CPA need to strengthen. At the same time, whether the calculation of EPS is real, accurate and perfect, can reflect the management accomplishment and the development foregrounds of the company, and can guide the investors to carry on the reasonable investment. If we want to analyze and solve these problems, we need to ask for help from the research of EPS standard.The first part is the basic theory of EPS. According to the definition of EPS, two factors have influence on the EPS index, income and common stock issued. Then I analyze the basic theory from the two factors.The second part is the international comparison of EPS standards. First of all, I compare the IAS33, SFAS128 and the opinion draft. Then I design three cases to analyze the difference. At last, I conclude the reasons to the standard difference. There is the standard establishment pattern, the law conditions of a nation and the stock market conditions.The third part is the financial analysis of EPS index. First of all, I analyze its profit ability and its profit quality. Then I choose the concerned information of the listed companies to analyze its forecast value. At last, after I research the analysis results, I make the conclusion.The forth part is the suggestion to the EPS standard. At first, we should conduct more demonstration research. Then established the concerned standard, we should carry into execution quickly. At last, I bring forward the improvement opinions to the EPS opinion draft.Because my energy is limited, it is difficult for me not to make mistakes. Please every teacher correct.更多还原