互联网众筹融资的会计处理

Accounting Treatment of Crowd Funding

随着互联网时代和大数据时代的迅猛进步,众筹融资作为一种金融创新模式在我国呈迅速蔓延态势并已逐渐成为促进中小企业融资和发展的新兴动力。全新的融资模式必然会对会计环境产生影响,也挑战了传统的会计理论和实践。为此,本文拟对不同众筹模式下筹资额的会计核算以及众筹平台盈利模式的会计处理进行分析,旨在为进一步规范企业众筹融资的会计核算提供借鉴。

With the fast progress in the era of Internet and big data, as an innovative financial model, crowd funding has presented a trend of fast spread in China, which has gradually become a new power to drive the funding and development of middle and small-sized enterprises. The new financing model w ill definitely affect the accounting environment, which will also challenge the traditional accounting theories and practices. Therefore, this paper proposes to analyze the financial accounting of fund-raising amount under different crowd funding models and the accounting treatment of profit model of crowd funding platform, aiming to provide reference for further regulation of the financial accounting of corporate crowd funding.