真实收益学说的形成、发展与影响

公允价值和资产负债观已成为现阶段各国会计准则和国际会计准则的显著特征，本次金融危机中各方的指责也未能动摇这一局面，这就表明公允价值与资产负债观必然具有理论上的合理性。而要明确公允价值与资产负债观到底具有怎样的理论合理性，并理清公允价值、资产负债观、全面收益、资本保全观念以及会计准则管制之间存在的关系，就必须对真实收益学说的发展背景、发展阶段和主要观点进行考察。通过这一考察，我们不难发现公允价值、资产负债观与全面收益实际上是一个同一体，且这个同一体与资本保全观念统一于真实收益学说，而会计准则管制的产生则在相当大程度上是受到了真实收益学说的支持。

True Income Theory:the Formation,Development and Impact

Fair value and asset-liability view has become salient features of the international and national accounting standards at this stage, and even the criticism caused by the recent financial crisis could not shake the situation. This indicates that fair value and asset-liability view must have rationality in theory. In order to grasp the rationale of fair value and asset-liability view, and to understand the relationship among fair value, asset-liability view, comprehensive income, capital maintenance and ac- counting standards regulation, weft better to inspect the formation, development and impact of true income theory. By doing this, we can find that fair value, asset-liability view and comprehensive income are just the same thing, and fair value, asset-liability view, comprehensive income and capital mainte- nance are all derived from true income theory. What＇s more, even the emergence of accounting standards regulation is supported by true income theory to a large extent.