电商企业“流量支持”业务会计处理中外比较

发布时间：2018-06-07 05:58

本文选题：流量支持 + 会计准则　；参考：《财会通讯》2017年13期

【摘要】：近年来,电商企业特殊业务的会计处理越来越受学者们的关注,现行的中国会计准则并不能涵盖电子商务行业特殊业务的处理。电商企业之间的战略合作逐渐增多,电商企业之间提供"流量支持"的情况也越来越多。本文以"流量支持"为例,对比了中外会计准则下不同处理方式的优劣势,将"流量支持"会计处理的研究从个案上升到整体性研究,结合现行准则提出合理的会计处理方式。
[Abstract]:In recent years, the accounting treatment of special business in e-commerce enterprises is becoming more and more concerned by scholars. The current Chinese accounting standards do not cover the processing of special business in the e-commerce industry. The strategic cooperation between e-commerce enterprises is increasing gradually, and more and more "flow support" is provided among e-commerce enterprises. This article is based on "flow support" In contrast, the advantages and disadvantages of different processing methods under Chinese and foreign accounting standards are compared, and the research of "flow support" accounting treatment is raised from the case to the overall study, and a reasonable accounting treatment method is put forward in combination with the current standards.
【作者单位】：上海大学管理学院;
【分类号】：F715.5;F724.6

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