摘要
随着《企业会计准则———每股收益》的颁布,如何将"每股收益"的一般处理原则与具体经济业务相结合是完善我国收益规范体系的关键.通过分析国内外已颁布的每股收益准则所依据的理论假设,对会计实务中如何提高每股收益准则的适用性提供建议.
Along with the issue of Financial Accounting Standards—Earnings per Share ,how to unite accounting standards'common principle and material economic operations is the key of building our country's earning criterion.The article analyzes the theoretical foundation of Financial Accounting Standards——Earnings per Share both at home and abroad,and gives the viewpoint of how to improve our accounting standards'applicability.
出处
《平顶山师专学报》
2003年第5期18-20,共3页
Journal of Pingdingshan Teachers College
