直播电商的会计处理问题探讨

Exploring the Accounting Treatment Issues of Live E-Commerce

伴随着网络科技的不断发展,直播电商迅速兴起。但是,对于互联网新兴产业来说,其会计处理方式相较于传统的处理方式存在着一定的差异,而且随着新收入准则的发布和实施,直播电商对于收入的会计处理也会发生新的变化,因此,对直播电商会计处理所存在的问题进行分析,针对性地提出一些建议,为直播电商持续、健康发展奠定一定的基础,以期寻找转型和发展之路。

Accompanied by the continuous development of network technology,live e-commerce is rapidly emerging.However,for the internet emerging industry,its accounting treatment is a little different compared to the traditional way.And with the release and implementation of the new revenue standards,income accounting treatment of live e-commerce will also occur new changes.Therefore,the paper analyzes the problems of live e-commerce accounting treatment,puts forward some targeted suggestions,in order to lay a certain foundation for the sustainable,healthy development of live e-commerce,with a view to finding the road of transformation and development.