中电广通收入确认问题研究

发布时间：2018-01-01 18:03

本文关键词：中电广通收入确认问题研究　出处：《河北经贸大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,我国经济呈现发展与改革并行之势,供给侧结构性改革作为重大战略部署的主线重塑经济发展动力、释放新的发展潜力。伴随着经济发展进入新常态,市场中的交易行为方式复杂多样,由此带来的收入确认问题亦成为理论界与实务界探讨的热点。在此背景下,上海证券交易所的一封问询函让中电广通2015年末异常变动的财务数据引起关注。公司由于收入确认方法错误和收入确认原则错误,共计调减收入约2.2亿元。鉴于此,本文以收入确认作为研究主题,选择中电广通收入调减为案例予以分析,以期梳理收入确认的相关要点,为同行业或具有相似业务的企业提供些许参考。首先,本文从收入应否确认、如何确认、何时确认三个方向对国内外相关准则及文献资料进行梳理。其次,回顾收入及其确认的基础概念及基本理论,为后续结合中电广通进行案例分析作理论铺垫。再次,按照文献综述的研究方向,依旧从收入应否确认、如何确认、何时确认三个角度对中电广通的两大主营业务展开讨论。其中,以我国会计准则为主导,兼以国际会计准则和美国通用会计准则为补充、证明。最后,总结案例,得出研究结论:中电广通将集成电路(IC)卡及模块封装业务中涉及的来料加工业务收入以全额法确认,属于收入确认方法错误,应采用净额法;公司将计算机系统集成与分销业务中“签订合同、开具发票、未交付实物”的相关收入予以确认,属于收入确认原则错误,其不应确认。
[Abstract]:In recent years, the economy of our country presents the trend of parallel development and reform, supply-side structural reform, as the main line of strategic deployment, reshapes the motive force of economic development, releases new development potential, and comes into the new normal with economic development. The transaction behavior in the market is complex and diverse, and the revenue recognition problem has become a hot topic in the theoretical and practical circles. In this context. A letter of inquiry from the Shanghai Stock Exchange drew attention to the unusual changes in financial data on end of 2015. The company was wrong in its revenue recognition method and its principle of revenue recognition. A total of 220 million yuan. In view of this, this paper takes revenue recognition as the research theme, selects China Television Broadcasting and Communications Company as a case study, in order to comb the relevant points of revenue recognition. For the same industry or similar business enterprises to provide some reference. First of all, this paper from the income should be confirmed, how to confirm, when to confirm the domestic and foreign standards and literature review. Secondly. Review the basic concept and basic theory of income and its confirmation, and make theoretical foundation for the follow-up case analysis combined with China Television and Radio. Thirdly, according to the research direction of literature review, we should confirm the income and how to confirm it. When to confirm the three angles to discuss the two main business of China Television and Radio. Among them, the accounting standards of our country as the leading, and the International Accounting Standards and the United States General Accounting Standards as a supplement. Finally. Summing up the case, the conclusion is drawn: the revenue of IC card and module package business is confirmed by the full amount method, which belongs to the wrong method of revenue recognition, so the net method should be adopted; The company will computer system integration and distribution business "sign a contract, invoice, undelivered" related income to be recognized, belong to the principle of revenue recognition errors, it should not be recognized.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.63;F406.7

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