浅谈经济收益与会计收益

Brief talk on the economic income and accounting income

获取收益是企业经营的主要目的之一,也是国家税收的基础。传统会计学派认为,收益作为企业业绩的综合计量指标,受到企业外部利益关系者的极大关注,收益表是企业会计最重要的产品。由于认识事物的角度不同,理论界有"经济收益"和"会计收益"两种不同观点。本文首先说明几种不同的收益概念,然后探讨各种收益之间的关系。

Income is not only the main goal of the enterprise operation but also the revenue base. This paper discusses the concept and relationship of the economic income and accounting income.