收入惯性会计研究：一个简单模型

Study into the Problem of Revenue Inertia Accounting : A Simple Model

摘要: 提出了收入惯性的概念和收入惯性会计观，比较了传统收入会计与收入惯性会计在确认收入方面的差异，指出收入惯性概念的引入是收入计量的一大进步，并利用指数平滑模型说明了如何计量收入惯性。

Abstract: This article proposes the concept of revenue inertia and inertial accounting view, compares the difference in recognition revenue between traditional accounting and inertia accounting, points out that the introduction of revenue inertia is a great progress of revenue measurements, and utilizes the exponential smoothing model to explain the measurement of measuring the revenue inertia.