In enterprise accounting, different accounting confirmation and measurement requirements will inevitably be formed due to the different status of the main body participating in enterprise interest distribution. Participants in enterprise benefit distribution can be divided into three subjects according to interests: government, investors and operators (including employees). It is the different interests of these three subjects that form three different accounting recognition and measurement requirements.

First, the differences between the interests of the government, investors and operators and accounting objectives.

Only by providing four elements from four subjects can enterprises really carry out business activities and generate enterprise income. Among them, the government provides environmental factors for enterprise business activities, including providing public products for enterprises and providing fair social and market order for enterprise business activities; Owners provide material elements for business activities, that is, the means and objects of business; Operators provide decision-making elements for the operation of enterprises. Through the decision-making of operators, the internal resources of enterprises can be effectively combined with the external environment to form a relationship between supply and demand. Through the decision of the operator, the internal resources of the enterprise can be effectively allocated, and then the maximum output can be obtained with the minimum input; Employees provide the implementation elements for the operation of enterprises, and through the implementation of employees, the decision of operators becomes a reality. Without the four elements provided by these four subjects, it is impossible for enterprises to carry out business activities and obtain enterprise benefits. Of course, there will be no problem of income distribution among the four subjects. Although the income of the enterprise is the basis for the four main bodies to participate in the distribution, without the confirmation and measurement of the income of the enterprise, the four main bodies of the enterprise cannot know how much income the enterprise has achieved, thus losing the basis of distribution. Therefore, there are two preconditions for enterprise income distribution. First, enterprises must obtain income, and second, the income of enterprises can be truly and reliably confirmed and measured. Because the confirmation and measurement of enterprise income is a process from objective to subjective, it is based on objective, but it is not completely equivalent to objective. This determines that the four subjects have differences in the recognition and measurement of enterprise income because of their different subjective interests.