[en] A set of recurrent equations for characteristic functions which describes the photon statistics of the scintillation event is presented. The solution of this set of equations provides non-Monte-Carlo approach for estimation of the yield and intrinsic energy resolution of a scintillator based on the electronic structure and corresponding dielectric functions of the substance. It is shown that the yield and energy resolution is connected not only with statistics of δ-electrons and Auger cascades, but also with peculiarities of luminescence excitation spectra for photons with energies below 100-200 eV.