网络游戏企业收入确认与计量研究

发布时间：2018-03-02 19:42

本文选题：收入确认与计量　切入点：网络游戏企业　出处：《中国财政科学研究院》2017年硕士论文　论文类型：学位论文

【摘要】：收入作为企业得以存续和发展的基础,其在会计理论与实践中有着举足轻重的地位,由于收入的重要性和会计处理的复杂性,收入确认与计量的有关问题一直是会计理论界与实务界长盛不衰的话题。从会计理论层面看,不同的收入确认与计量方法体现着不同的理论观点,进而会影响到会计准则的制定;从会计实务层面看,不同收入确认与计量方法的使用导致财务报表信息的差异,对会计信息的可靠性产生影响。特别是在会计准则国际趋同和互联网技术渗透到各个行业的大背景下,会计准则怎样进行自我完善以应对经济环境的变化、更明晰地反映经济业务实质,成为了亟待解决的问题。故而,2014年,IASB和FASB关于收入确认的联合准则出现在公众视野,这项联合准则对现有收入准则进行了大刀阔斧的改革,收入的确认开始基于与客户的合同,确认收入的指导思想也从风险报酬转移法改进为控制权法,这正是会计准则对经济环境改变的回应。我国也于2015年发布了企业会计准则14号收入准则修订的征求意见稿,在与国际准则趋同的前提下寻求我国收入准则的改进和完善。本文着眼于拥有特殊业务模式的网络游戏企业,在对不同准则收入确认规定进行梳理对比的基础上,分析网络游戏企业的业务模式特点和其在当下收入确认规范下遭遇的问题和挑战,通过对不同收入准则的研究和对现行收入确认模式的分析,比对探究收入准则的发展去向和网游企业收入确认存在的问题,并提出了相关建议。本文主要由五部分构成。第一部分是绪论,介绍了本文的研究背景及研究意义,阐释了文献综述、文章的研究内容和采用的研究方法;第二部分是收入确认与计量的相关理论基础;第三部分是网络游戏企业的收入分析,分析并总结了网游企业收入的类型和特点;第四部分是主体部分,先对现行和新修订的国内外收入准则规定进行了对比,之后阐述了网游企业收入确认与计量中存在的问题并进行了详细分析;第五部分是相关建议,通过以上的探讨与分析,笔者提出了使网络游戏企业更准确地确认和计量收入的有关建议。本文的创新之处在于通过对准则的对比和对网络游戏企业业务的深入探究,根据网络游戏企业的主要运营模式和业务模式分析网游企业的主要收入类型,在此基础上讨论了企业会计处理的具体方法,结合相关理论、准则规定和实务处理分析了网游企业收入确认与计量的难解之处,最终提出了相关的改进建议。本文的不足之处在于作者难以对网络游戏企业所有的经营模式和业务模式都进行深入探索,得出的结论可能不够全面,进一步的研究需要更广泛的资料收集和理论研究。
[Abstract]:As the basis for the existence and development of enterprises, income plays an important role in accounting theory and practice, because of the importance of income and the complexity of accounting treatment. The issues related to the recognition and measurement of income have always been a popular topic in the field of accounting theory and practice. From the perspective of accounting theory, different methods of income recognition and measurement reflect different theoretical viewpoints. From the perspective of accounting practice, the use of different income recognition and measurement methods leads to the difference of financial statement information. It has an impact on the reliability of accounting information. Especially in the context of the international convergence of accounting standards and the penetration of Internet technology into various industries, how can accounting standards improve themselves to cope with changes in the economic environment? A clearer reflection of the business nature of the economy has become a problem that needs to be solved. Therefore, in 2014, the Joint guidelines of the IASB and the FASB on income recognition appeared in the public eye, and the joint guidelines made a radical reform of the existing income guidelines. Revenue recognition began to be based on contracts with clients, and the guiding ideology of revenue recognition was improved from the risk reward transfer method to the control law. This is exactly the response of accounting standards to changes in the economic environment. In 2015, China also issued a draft for comments on the revision of income Standards for Enterprises Accounting Standards No. 14. In the premise of convergence with international standards, we seek the improvement and perfection of income standards in our country. This paper focuses on online game enterprises with special business models, on the basis of combing and comparing the revenue recognition provisions of different standards, This paper analyzes the characteristics of online game enterprises' business model and the problems and challenges they encounter under the current revenue recognition criterion, through the research of different income criteria and the analysis of the current revenue recognition model. This paper mainly consists of five parts. The first part is the introduction, which introduces the research background and significance of this paper. It explains the literature review, the research content and the research methods adopted; the second part is the theoretical basis of income recognition and measurement; the third part is the income analysis of online game enterprises. This paper analyzes and summarizes the types and characteristics of the income of online game enterprises, the 4th part is the main part, first of all, it compares the current and newly revised domestic and foreign income standards. After that, the paper expounds the problems existing in the revenue recognition and measurement of online game enterprises and makes a detailed analysis; part 5th is related suggestions, through the above discussion and analysis, The author puts forward some suggestions to make the online game enterprise confirm and measure the income more accurately. The innovation of this paper lies in the comparison of the standards and the deep exploration of the business of the online game enterprise. According to the main operating mode and business model of online game enterprise, this paper analyzes the main income types of online game enterprise, and then discusses the concrete method of enterprise accounting treatment, combined with relevant theory, The rules and practice analysis of online game enterprises revenue recognition and measurement of the difficult place, Finally, some suggestions for improvement are put forward. The deficiency of this paper is that it is difficult for the author to deeply explore all the business models and business models of online game enterprises, and the conclusions may not be comprehensive enough. Further research requires more extensive data collection and theoretical research.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F49

【相似文献】