亚当·斯密在《国富论》中,将收益定义为“那部分不侵蚀资本的可予消费的数额”。英国著名经济学家J.R.希克斯在《价值与资本》中认为,计算收益的实际目的,是为了让人们知道不使他们自己变为贫穷的情况下可以消费的金额。据此,他下了一个普遍得到认同的定义:“在期末、期初保持同等富裕程度的前提下,一个人可 In Adam Smith’s Theory of Wealth, Adam Smith defines earnings as the ”amount that can be consumed without capital erosion“. The famous British economist J.R. Hicks believes in Value and Capital that the real purpose of calculating income is to let people know the amount that can be consumed without turning themselves into poverty. Accordingly, he came under a generally accepted definition: ”In the end, the beginning of the same level of affluence, under the premise of a person