京东自营促销模式下收入的确认及影响研究——基于新收入准则

Research on Revenue Recognition and Impact Under JD Self Promotion Mode--Based on the New Income Criterion

随着互联网的发展,电商与消费者之间的联系变得紧密起来。财政部为了解决原收入准则存在的问题,颁布了新收入准则,对电商企业的新型交易有着一定指导作用。论文以京东自营促销模式为研究对象,研究在新准则下电商企业自营促销模式下的收入确认及影响。

With the development of the internet,the relationship between e-commerce and consumers has become closer.In order to solve the problems existing in the original income criterion,the Ministry of Finance promulgated the new income criterion,which plays a certain guiding role in the new transactions of e-commerce enterprises.Taking JD's self promotion mode as the research object,this paper studies the revenue recognition and impact of e-commerce enterprises under the self promotion mode under the new income criterion.