移动互联网背景下的新商业模式会计处理探讨——以秋葵科技为例

发布时间：2018-04-25 00:41

本文选题：收入确认 + 新型营销模式　；参考：《财会月刊》2017年07期

【摘要】：以移动互联网为载体的新商业模式在业务类型、交易流程及取得收入方式上与传统企业显著不同,导致企业对收入进行确认和计量时难以参考会计准则所规定的收入确认条件。本文以秋葵科技公司为例,研究发现按现行企业会计准则规定确认收入存在一系列的问题,如缺少会计证据支持收入确认的完整性与真实性,收入业务容易被管理层控制,掩盖其真实目的等。因此,本文提出企业会计准则应向税法靠拢,强调"会计证据"重要性等一系列政策建议。
[Abstract]:The new business model based on mobile Internet is different from the traditional enterprise in business type, transaction flow and the way of obtaining income, which makes it difficult for enterprises to refer to the income recognition conditions stipulated in accounting standards when they recognize and measure income. This paper takes Qiaokui Technology Company as an example and finds that there are a series of problems in the recognition of revenue according to the current enterprise accounting standards. For example, the lack of accounting evidence to support the integrity and authenticity of revenue recognition, revenue business is easy to be controlled by the management. Conceal its true purpose, etc. Therefore, this paper puts forward a series of policy suggestions, such as the enterprise accounting standards should be close to the tax law, and the importance of "accounting evidence" should be emphasized.
【作者单位】：山东管理学院会计学院;
【分类号】：F275;F49

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