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| 摘要: |
| 收入是会计学核心要素之一,但其现有定义并未获得公认。文章以权责发生制为基础,通过对收入产生依据、实现过程、经济利益流向进行分析,发现了收入的实质。最后,提出了会计学中收入的新定义。收入是指企业为实现其目的履行义务后而获得权利中已实现或将实现的利益。 |
| 关键词: 收入 权责发生制 法学分析 |
| DOI： |
| 分类号:F230 |
| 基金项目: |
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| Legal analysis of revenue concept |
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HUANG Shen
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| Abstract: |
| The revenue is one of the accounting core elements, but its existed definition has not been accepted by the public. Based on the basis of the producing mechanism of rights and responsibility, through the analysis of producing basis, realizing process of revenue, and economic interest flow direction, the author finds the essence of revenue and puts forward the new definition of revenue in accounting. The revenue means the interests of enterprises which is obtained or will be obtained by the enterprises in order to attain their goals after fulfilling their obligation. |
| Key words: revenue producing mechanism of rights and responsibility legal analysis |
