Economists and accountants hold different views on the concept of income: Capital Maintenance concept and income Matching concept.
会计学和经济学对收益的认识有不同的观点：资本保全现和收益配比观。
The paper has the aid of capital maintenance concept to merge the nature of the firm, corporate governance and finance accounting theory into a integral theoretical framework whole.
本文利用资本保全概念将企业本质、公司治理与财务会计理论整合为一个完整的理论框架。
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