本文旨在探討損益表之重要揭露事項—每股盈餘，主要論其計算問題，兼亦論及最佳表達方式。全文凡六章，漸漸次闡明淡化性證券、準普通股槪念、準普通股地位之取決、每股盈餘之計算與表達，最後就我國現行上市公司，對每股盈餘之處理方式加以檢討，並提出改進意見，以為決策單位之參考。
茲就本文主要內容槪述如次：
第一章緒論。旨在說明本文之研究動機及研究範圍。
第二章淡化性證券。闡述對每股盈餘具有淡化效果之證券。此類證券的出現，加深了每股盈餘計算上的複雜性，而其中之可調換證券及認股權證，在工業先進國家却普通風行，爰分別就其性質、市場價值、發行理由及轉換時機加以探究。至於其他淡化性證券，則僅作綜合性介紹。
第三章準普通股槪念及準普通股地位之取決。首先說明資本結構與每股盈餘之關係，進而劃分簡單資本結構及複雜資本結構。其次，考慮複雜資本結構下，對於某些隨時都有可能變成普通股之證券，於計算每股盈餘時，應否納入考慮的問題，加以研析。最後，根據前述推論，進而探討何時應加以考慮，以及如何考慮的問題，卽準普通股地位如何取決，與取決時點的問題。
第四章每股盈餘之計算。每股盈餘之計算方法甚多，本章乃就各種淡化性證券之計算方法予以評估，俾選用較為妥適之方法，作為每股盈餘之計算準繩。
第五章每股盈餘之表達曁我國有關每股盈餘問題之檢討。首先探討每股盈餘之最佳表達方式；其次，就我國現行有關每股盈餘之處理方法提出檢討；最後，提出筆者之淺見。
第六章結論。係就以上各章分析作一結論。

一、中文部份：
1.王建煊：所得稅制度及實務（乙），台北：財政部財稅人員訓練所，民國六十二年一月。2.巫永森：中級會計學（下），台北；五南圖書出版公司，民國六十七年四月初版。
3.陳建昭：中級會計學（上），台北：文笙書局，民國六十六年十月。
4.程忠元：「公司債券的調換」、會計與管理，第364期，民國六十三年九月二十日，第三○三頁至第三○七頁。
5._______：「論股票股購證」，會計與管理，第354期，民國六十三年六月十日，第一八三頁至第一八六頁。
6.鄭如蘭譯：「時價發行與可調換公司債（十四）」，證交資料，第199期，民國六十七年十一月二十五日，第十四頁至第十八頁。
7.蕭立圳：「認股權證與可調換公司債」，證交資料，第193期，民國六十七年五月二十五日，第一頁至第七頁。

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