本文将着重研究收益及财富核算在财务会计中的主要作用,并提出关于收益及财富核算的理论。收益及财富核算所涉及的基本问题可简述为货币单位问题、资产估价基础问题以及资本维护概念问题。目前存在着多种核算体系,采用何种核算体系取决于经济状况和对信息需求的目的。 This article will focus on the main role of income and wealth accounting in financial accounting, and put forward the theory of earnings and wealth accounting. The basic issues involved in income and wealth accounting can be briefly described as the monetary unit problem, the basic issue of asset valuation, and the concept of capital maintenance. There are many types of accounting systems, and the type of accounting system used depends on the economic situation and the purpose of the information needs.