从基数效应看，美股标普 500 指数 2021 年一二季度同比增速高达 54% 和 90%，三四季度也有 30% 左右，因此较高的基数将会拖累今年的盈利增长，一季度美股盈利已经反映了这一特征。可比口径下，一季度标普 500 指数 EPS 同比增速 8.2%（非金融 17.0%），较去年四季度的 26.9%（非金融 31.7%）继续回落
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