视频网站的收入确认和计量问题研究

发布时间：2018-01-20 01:25

本文关键词： 视频网站确认与计量收入准则履约义务　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】：收入是一个重要会计的项目,也是财务报表的关键组成部分,因此收入的信息质量受到了会计准则制定者和财务报告使用者的关注。收入准则的制定与会计理论和实务的发展息息相关。从会计理论来看,当前不同国家和地区实行的会计准则在对收入的确认、计量和披露方面存在较大差异,有些方面需要进一步完善发展;从会计实务来看,由于商业模式的不断创新,收入的复杂性和多元性也日益增强,尤其是在以互联网为代表的新的经济环境下,现行收入准则面临着更多问题和挑战,这也推动了收入准则的发展与变革,因此由FASB和IASB共同发布的联合收入准则应运而生。联合收入准则搭建了一个全新的概念框架,将客户合同作为收入确认的基础,这也是收入准则发展中的一个重要的里程碑。我国现行的收入准则也面临着多重变革的压力。从外因来讲,我国会计准则一直致力于与国际准则持续趋同,因此需要对收入准则进行重新修订;从内因来讲,随着市场经济的发展和"互联网+"时代的到来,我国现行收入准则在实施过程中也存在各种问题,尤其是在复杂交易和新型业务的收入确认和计量方面存在不足,因此我国需要对当前收入准则进行重新审视。财务部会计司于2015年底起草了《企业会计准则第14号——收入(修订)(征求意见稿)》,使得对收入准则的研究正式提上日程。本文从收入准则理论和应用实务两个方面对不同的收入准则进行比较分析,在实务处理方面选择了收入具有代表性的视频网站作为切入点,希望通过对不同交易下的收入确认与计量问题进行研究,能够对我国收入准则的发展和改进提出些许建议。本文包括四个部分:第一部分主要介绍了研究背景及意义,国内外文献综述,并在文献评述的基础之上确定了本文的研究思路和方法;第二部分为视频网站收入确认与计量概述,总结了视频网站的商业模式与收入来源,并对当前现行的和即将生效的各种不同收入准则进行了系统地梳理、比较和评价;第三部分为视频网站收入确认与计量存在的问题,分析收入准则在应用中存在的问题与挑战;第四部分为进一步完善《收入》准则征求意见稿的相关建议,通过对准则在理论和实务层面的分析,结合我国的实际情况,对进一步完善收入准则提出相关建议。本文的主要创新之处是以视频网站商业实务为切入点,考量视频网站各项收入在US GAAP、IFRS与我国企业会计准则的框架下的会计处理差异及合理性。本文以会计假设、基本会计原则为准绳,借鉴国外准则先进经验,结合我国的实际情况,对我国收入准则的发展提出如下建议:第一,在转让的商品和服务的形式上,明确"准备就绪义务",这是坚持实质重于形式原则的体现;第二,在多要素安排的拆分上,建议以重要性原则为依据,基于"履约义务"适度拆分;第三,在总额法与净额法计量模式的选择上,建议遵循资产负债表观,识别委托代理义务;第四,在可变对价的计量上,建议体现可靠性的要求。本文的不足之处是由于论文篇幅和作者研究水平的限制,未能以经济学的角度去审视委托代理的判定等议题,希望以后有机会能够进一步探索研究。
[Abstract]:Income is one of the most important accounting items, but also the key part of the financial statements, so the information quality income by accounting standards and financial report users attention. Income standard setting and development of accounting theory and practice closely. From the theoretical point of view, the different national and regional implementation of accounting standards in the confirmation on income, there is a big difference between the measurement and disclosure, some aspects need to further improve the development of accounting practice; from the point of view, due to the continuous innovation of business model, the complexity and diversity of income is also growing, especially in the Internet as the representative of the new economic environment, the current income standards are facing more and more problems and challenges and this also promoted the development and change of income standards, so the income guidelines issued jointly by FASB and IASB combined with a revenue standard came into being. To build a new conceptual framework, the customer contract as the basis of revenue recognition, which is also an important milepost of income criteria development. China's current income guidelines are faced with multiple pressures for changes from the external terms of accounting standards in China has been committed to the continued convergence with international standards, so we need to revised income standards; from the internal perspective, with the development of market economy and "Internet plus" era, China's current income standards there are a variety of problems in the implementation process, especially the deficiency in income confirmation and measurement of complex transactions and new type of business, therefore China needs to rethink on the current income standards. Financial department accounting department drafted the "Enterprise Accounting Standards No. fourteenth income at the end of 2015 (Amendment) (Draft)", the research on revenue standards officially put on the day Process. This paper carries on the comparative analysis of different income standards from two aspects of theory and practice of income standards, in practice choose income representative video sites as a starting point, I hope through the research of income recognition and measurement of different transactions, to put forward some suggestions on the development of China's income criterion and improved. This paper includes four parts: the first part mainly introduces the research background and significance, literature review, and determine the research ideas and methods on the basis of the literature review; the second part is the overview of video website income confirmation and measurement, summed up the business model and source of income for the video site, and the current and impending various income criteria to sort out a systematic comparison and evaluation; the third part is the video site revenue recognition and measurement The existing problems, analyze the problems and challenges existing in the application of income standards; the fourth part is the suggestions to further improve the "income > draft standards, through the analysis of the criterion in theory and practice, combined with China's actual situation, to further improve the income standards and puts forward relevant suggestions. The main innovation of this paper is the business practice of video website as the starting point, consider the video website of the income in US GAAP IFRS, differences between the accounting treatment and accounting standards of enterprises in China under the framework and rationality. Based on the accounting assumption, basic accounting principles as the criterion standard reference of foreign advanced experience, combined with China's actual situation, put forward as follows suggestions on the development of China's income standards: first, in the transfer of goods and services form, clear" ready duty ", this is to reflect the essence heavier than form principle; second, in Split multiple elements arrangements, suggestions to the importance of the principle as the basis, based on the "obligations" of moderate resolution; third, in total method and measurement model of net method selection, follow the advice of the apparent balance, identification agency obligations; fourth, in the measurement of variable price, recommendations reflect reliability requirements the deficiencies of this paper. Due to the length and the author's research level, not to look at issues such as agents to determine the principal economic point of view, hope to have the opportunity to further study.

【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

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