企业的会计行为是建立在一定的资本保全概念之上的。

Accounting behavior in business is built on the basis of capital maintenance.

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资本保全概念与收益的计量紧密相关。 资本保全是动态的。

The capital maintenance is relative to income estimate and it is in dynamic state.

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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。

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.

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