制定背景在市场经济条件下 ,追求利润最大化已成为企业经营的一项重要目标。收入作为利润构成的一项重要因素 ,受到企业以及企业投资者和其他相关方面的重视。如何规范收入的确认和计量 ,确保财务报表反映的收入信息真实、可靠 ,成为人们普遍关注的焦点。在本准则出台以前 ,企? Setting the background In the market economy, the pursuit of profit maximization has become an important goal of business. Income as an important component of profits, by business and corporate investors and other relevant aspects of attention. How to standardize the confirmation and measurement of income and ensure that the income information reflected in the financial statements is true and reliable and has become the focus of widespread concern. Before the introduction of this Code, enterprises?