第三部分主要进行的是每股收益指标的财务分析。
从近年来的平均每股收益指标和净资产收益率指标可以看出，陕西上市公司收益下滑严重。
The average EPS and earnings yield of net assets in recent years indicate a serious slowdown for Shaanxi's listed companies.
投资人要想从上市公司披露的财务信息中正确掌握企业的财务情况，就要正确使用财务比率尤其是每股收益指标。
If the investor wants to grasp the financial circumstance exactly from the financial information published by the listed company, he will use finance ratio correctly, particularly each income index.
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