Economists and accountants hold different views on the concept of income: CapitalMaintenanceconcept 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。
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The paper has the aid of capitalmaintenanceconcept to merge the nature of the firm, corporate governance and finance accounting theory into a integral theoretical framework whole.