收益作为一个基本的会计学概念,其内涵和人们对其认识的演变对会计理论的发展有着重大的影响。从不同的理论出发,对收益概念进行认识和评价,必然会得出不同的收益观。而不同的收益观,又会引发对收益的实现、确认、分配等问题的不同理解,进而影响社会资源的配置。基于此,本文对 Income as a basic concept of accounting, its connotation and the evolution of people’s understanding of accounting theory has a significant impact on the development. Starting from different theories, understanding and evaluating the concept of income inevitably leads to different views of return. Different viewpoints of income will lead to different understandings on the realization, confirmation and distribution of income, which in turn will affect the allocation of social resources. Based on this, this article