会计收益的真实性 ,是指会计报告所提供的收益信息 ,如实反映了企业的经营成果。在现代会计学中 ,对于收益的确认及计量 ,在理论上还存在着许多悬而未决的问题 ,本文拟从会计理论和方法上来探讨会计收益的真实性。笔者认为 ,提高会计收益的真实性主要有以下两种思路。一、收益 The authenticity of accounting income refers to the income information provided by the accounting report, which truly reflects the operating results of the enterprise. In modern accounting, there are still many outstanding problems in the confirmation and measurement of income. This paper intends to discuss the authenticity of accounting revenue from the accounting theory and method. The author believes that there are two main ideas to improve the authenticity of accounting income. First, the proceeds