依托第三方支付平台的企业会计事项处理探究——以支付宝为例

The Enterprise Accounting Relying on the Third-party Payment Platform: a Case Study of Alipay

第三方支付平台的广泛应用,为人们的生活带来了便利。但由于第三方支付平台是一种新兴的支付方式,在会计事项处理方面会存在一些不确定性,而我国现行的会计准则及相关规定也没有对此进行明确的说明,在实际操作中难免存在一些盲点。尝试通过对第三方支付平台下企业会计事项进行相关账务处理和应用,并对依托第三支付平台的交易提出建议,以期对促进我国第三方支付平台的稳定发展有所帮助。

The widespread application of the third-party payment platform not only brings us convenience and efficient services, but also has some uncertainties in dealing with accounting matters because they are emerging payment methods. The current accounting standards and related provisions don＇t clearly explain about the third party payment platform, therefore in practice there are some blind spots in this field. This paper tried to illustrate some common accounting dealing matters in enterprises by the third-party payment platform, and put forward proposals for the transaction relying on the third-party payment platform, with a view to improving the stable development of the third-party payment platform in our country.