一、会计收益观的演进１．原始财产观。（１）产生背景（条件）：企业组织简单，资本来源单一，没有出现所有者与经营者的两权分离，没有持续经营的经济现实和理念，生产经营的条件简陋，长期耐用资产比例很小。（２）会计特征：采用单式记账；没有会计分期概念；收益的核算通 First, the evolution of accounting income view 1. The original concept of property. (1) Background (conditions): The organization of the enterprise is simple, the sources of capital are single, there is no separation of ownership between the owner and the operator, there is no economic reality and concept of continuous operation, the conditions of production and operation are simple, the proportion of long-term durable assets is small . (2) Accounting features: Adopt single accounting; no concept of accounting staging; accounting of income