一、经济收益和会计收益概念的比较无论经济学家将收益概念理解为“财富的增加”还是“内在的、风险的和垄断的收益”，就其收益内涵而言，都着眼于期末期初同样富有的情况下实际物质财富的绝对增加。而会计学家的理解是企业在一定时期内因交易所取得的已实现收入与其相关的历 I. Comparison of the Concept of Economic Gains and Accounting Gains Regardless of whether economists interpret the concept of proceeds as “the increase of wealth” or “the inherent, risky, and monopolistic gains”, in terms of their revenue connotation, they all focus on the same The absolute increase of actual material wealth in rich circumstances. The accountingian’s understanding is that enterprises in a certain period of time because of the transaction has achieved revenue and its related calendar