市盈率计算方法、信息含义及其适用范围的统计研究  

Statistic Research on Count Methods, Information Meanings and Apply Scope of Price-Earnings Ratio

作　　者：王剑[1] 林斌[1] 

机构地区：[1]清华大学经济管理学院,北京100084

出　　处：《财会通讯（学术版）》2008年第2期3-5,共3页Communication of Finance and Accounting

摘　　要：市盈率因其结构简单、易懂易学、数据易取得,在我国的价值评估和投资决策中广泛应用。市盈率有多种不同的计算方法,不同计算方法的含义不尽相同,致使市盈率的使用并不简单。为更好运用市盈率,本文比较研究了市盈率不同计算方法下的结果差异、决策信息含义以及适用范围,以期为认识及应用市盈率提供参考。P-E ratio has been applied in value evaluation and investment decision in our country broadly,but it has different count methods,and different method has different meanings,which make application of P-E ratio is not easy. In order to use P-E ratio better,this paper compared results of different count method,information meanings and apply scope of P-E ratio,and hoped that it can provide references for the understanding and application of P-E ratio.

关 键 词：市盈率 计算方法 信息含义 

分 类 号：F832.51[经济管理—金融学] G20[文化科学—传播学]