Ce qu'apporte la théorie économique à la mesure et à l'interprétation des revenus agricoles

What economic theory provides to the measure and the interpretation of agricultural incomes The paper aims to discuss accounting measurement of income from a theoretical point of view. First of all, it would be noticed that income is only, an approximation of farmer's objectives. Then, changes in capital assets value would be reconnected in income. More generally, risks of interpretation are focused when accounting data of income are concerned.