新收入准则在互联网公司的应用研究

Application of new revenue standards in internet companies

《企业会计准则第14号——收入》的颁布,标志着收入确认理念由“风险报酬转移”变更为“控制权转移”。文章针对新收入准则这一变化在互联网公司的应用问题,采取描述性研究方法,对互联网公司在收入确认与计量层面如何更好地实施“五步法”模型进行了归纳和总结。着重从经营模式、经营特点等方面分析了互联网公司在新收入准则应用层面的难点及其形成原因,并在此基础上从程序管理和具体管理两个维度提出了互联网公司应用新收入准则的对策建议。

The promulgation of“Accounting Standards for Business Enterprises No.14——Revenue”marked the change in the concept of revenue recognition from“risk reward transfer”to“control right transfer”.In order to apply the new revenue standard,a descriptive research method is adopted to summarize how internet companies can better implement the“five-step method”model in revenue recognition and measurement.The difficulties and reasons of internet companies in the application of the new revenue standard are analyzed from the aspects of business model and operating characteristics,and on the basis of which,countermeasures and suggestions are proposed for internet companies to apply the new revenue standard from the two dimensions of program management and specific management.