不同众筹模式下的会计处理探讨

发布时间：2018-07-03 19:44

  本文选题：捐赠式众筹 + 债权式众筹　； 参考：《财会月刊》2017年31期

【摘要】：众筹作为新经济环境下的特定产物,其类型繁多,不仅能为企业提供新的融资渠道,也能为企业推广产品、开拓市场份额提供新的营销平台。但现行会计准则并未对其实务中的会计处理予以规范指导,使其在现实应用中的账务处理缺乏参考依据。通过分析捐赠式众筹、债权式众筹、股权式众筹、回报式众筹四种众筹模式的特征、投资回报方式等,依据已有的会计准则规范,对众筹发起者在不同众筹模式下的会计实务处理进行探讨,以期为其会计处理实务提供借鉴。
[Abstract]:As a special product in the new economic environment, crowdfunding can not only provide a new financing channel for enterprises, but also provide a new marketing platform for enterprises to promote products and develop market share. However, the current accounting standards do not standardize the accounting treatment in practice, which makes the accounting treatment in practical application lack of reference basis. By analyzing the characteristics of four kinds of crowdfunding modes, such as donation crowdfunding, creditor's rights crowdfunding, equity crowdfunding and return crowdfunding, and according to the existing accounting standards, This paper probes into the accounting practice treatment of the sponsors of crowdfunding under different crowdfunding modes in order to provide reference for their accounting treatment practice.
【作者单位】： 北方民族大学商学院;
【分类号】：F275;F724.6;F832.4
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本文编号：2094793