Analysis of Relevance of Earnings and Earnings Quality

本文从理论上考察了会计盈余的决策有用性来源于会计盈余的哪些要素。考虑到自创商誉是会计收益与经济收入比较时的一种特征，运用收益计量模型对会计收益中包含的自创商誉的分配进行了计量，并从收益质量的角度进行了考察。从历史的角度说明了会计概念框架与自创商誉分配问题的一致性。

This paper examined theoretically in which element of accounting earnings the decision usefulness of accounting earnings originates. Paying attention to the internally generated goodwill which is a feature of accounting earnings when it compares with the economical income, the appropriation of the internally generated goodwill contained in accounting earnings was measured using the income measurement model, and examined from a viewpoint of the earnings quality. Moreover, it showed the consistency between the accounting conceptual framework and the allocation problem of the internally generated goodwill from a historical viewpoint.