并在1953 -1954 年撰写了博士论文《收益的会计概念》(Income Accounting Concept),提出 ,作业会计是一种和决策目标相联系的会计模式,对作业会计理论框架的形成有重要的意义 11 ] 。
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accounting income concept 会计收益概念
But the concept is more complicated than accounting the income.
但是概念上比计算收入，更加复杂。
Measurement accounting income is an accrual basis concept and economists define the core of income as revenue realization and matching principle.
计量会计收益是根据权责发生制概念，经济学家将收益定义为：其核心是收入实现和配比原则。
The theory is analyzed roundly about accounting standards of income tax from the conversion of accounting standards, through contrasting concept of income tax and change of calculating means.
从新会计准则理念的转变出发，通过对所得税相关概念、计算方法的变化对比，对所得税会计准则理论进行了比较全面的解析。
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