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。
Measurement accounting income is an accrual basis concept and economists define the core of income as revenue realization and matching principle.
历史成本原则、实现原则、配比原则是传统收益确定模式的重要支柱。
Historical cost convention, principle of realizing, matching principle is important pillar for the mode that the traditional income is fixed.
实例应用表明，该方法能够提供完备的备选方案集，优化出的规划方案符合风险控制原则，可实现经济收益最大化。
A case study showed that complete alternatives could be provided by using the method proposed. The optimal alternatives accorded with principles of risk control and ensured maximum economic benefit.
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