新收入准则下移动游戏企业收入确认问题研究--以S公司为例

Research on Revenue Recognition of Mobile Game Enterprises Under the New Revenue Standard--An Example of S Company

随着科技的发展,互联网经济快速融入到每个人的日常生活。移动游戏作为娱乐产业的一部分,收入占比逐渐加大,其愈加繁多的虚拟商品种类和复杂的交易事项,对收入的确认和计量提出了更高的要求。文章以新收入准则为研究背景,探讨S公司运营、收费模式存在的问题,最后提出相应的解决建议。

With the development of science and technology,the Internet economy has rapidly integrated into everyone’s daily life.As a part of the entertainment industry,the proportion of mobile game revenue is gradually increasing.With more and more kinds of virtual goods and complex transactions,higher requirements are put forward for the recognition and measurement of revenue.Based on the new income standard,this paper discusses the problems existing in the operation and charging mode of S company,and finally puts forward corresponding solutions.