受众实证研究过程中对受众进行量化分析的哲理基础并不牢固，传统的概念操作化方法已难以与复杂网络背景下的受众量化研究实现对接，致使受众量化研究内部产生理论与方法的脱节和冲突。基于系统哲学框架下的“自上而下”思想与数学公理化方法，对“使用与满足理论”中的卡茨—布鲁姆勒—古尔维奇假设进行公理化叙述与证明，利用“偏好关系”得到了基于效用函数的理论构造方法，形成了“受众效用函数”并分析其完备性、传递性、单调性与凸性以及函数适用范围。基于受众效用函数的计算传播受众研究可用于解决受众媒介与信息决策问题、媒介与信息博弈问题以及社会网络中的受众关系问题。但由于存在“字典序偏好关系”等问题，受众效用函数的应用范围还值得进一步研究。

In the process of audience empirical research, the philosophical basis of quantitative analysis of audience is not solid, and the traditional conceptual operation method has been difficult to connect with the audience quantitative research under the background of complex network, resulting in the disconnection and conflict between theories and methods in the audience quantitative research. Based on the "top-down" thought under the framework of mathematical axiomatic method, this paper makes an axiomatic description and proof of Katz Blumler Gurevitch hypothesis in " uses and gratifications approach ", obtains the theoretical construction method based on utility function by using "preference relationship", forms "audience utility function", and analyzes its completeness, transitivity Monotonicity and convexity and the scope of application of the function. The research of computational communication audience based on audience utility function can be used to solve the problems of audience media and information decision-making, media and information game and audience relationship in social network. However, due to the problems of "dictionary order preference relationship", the application scope of audience utility function is still worthy of further study.