电商企业收入确认问题研究

发布时间：2018-04-10 07:03

本文选题：电商企业　切入点：收入确认　出处：《长安大学》2017年硕士论文

【摘要】：互联网技术的发展使得电子商务规模不断扩大。为了取得在电子商务市场的竞争优势,电商企业的经营模式、支付模式等不断进行创新,导致其收入确认与传统零售业的差别逐渐增大。我国企业会计基本准则第14号—收入(CAS 14,下同)以商品所有权上的主要风险报酬和风险转移为标准对收入确认进行原则性指导,而电商企业的交易活动主要都在互联网环境下进行,其与“商品所有权的主要报酬和风险”的关系比传统企业要复杂很多,这就使得电商企业在CAS 14指导下会存在收入确认问题。我国发布的CAS 14(修订)征求意见稿(下文简称为修订意见稿)中以资产控制权为标准来进行收入确认,更有利于指导电商企业的收入确认,因此本文基于修订意见稿的规定对电商企业收入确认存在的问题提出改进建议。在研究结构上,本文第一章主要介绍电商企业收入确认的现实背景、理论背景,并对相关文献进行研究综述,引出本文的研究目的和意义;第二章从电商企业和收入确认两个角度进行理论介绍,作为本文的理论研究基础;第三章介绍电商企业收入确认现状及问题;第四章分别针对电商企业存在的收入确认问题提出改进建议;第五章将上述理论分析进行实践运用;最后一章对全文进行总结并指出相关不足及进一步研究方向。本文主要观点:(1)电商企业收入确认主要存在两个问题,一个是难以判断电商企业是否应该以销售商品总额进行收入确认,这主要取决于对电商企业销售模式的判断。一个是出现了收入确认时点不一致的情况,商品种类的多样化以及支付方式的创新使得电商企业在确定收入确认时点时会存在分歧;(2)针对解决电商企业是否以销售商品总额进行收入确认的难题,本文建议以首要义务人和代理人的标准进行判断,同时应该依据是否承担转让商品的首要责任、是否有权自主决定商品的价格、是否承担顾客款项的信用风险、是否承担商品的主要存货风险等特征作为主要判断标准。针对收入确认时点不一致的情况,运用修订意见稿的规定首先解决了难以划分虚拟商品收入类型的难题,同时建议在不同支付方式下如果不考虑退货,均以顾客收到商品的时点进行收入确认,考虑退货情况下,应该以顾客确认收货或退货期满进行收入确认。
[Abstract]:The development of Internet technology makes the scale of e-commerce expand continuously.In order to gain the competitive advantage in the electronic commerce market, the business model and payment mode of the e-commerce enterprise are innovated constantly, which leads to the difference between the revenue recognition and the traditional retail trade gradually increasing.China's basic Accounting Standards for Enterprises No. 14-income CAS14) the main risk reward and risk transfer in commodity ownership are used as criteria to guide revenue recognition in principle.The trading activities of e-commerce enterprises are mainly carried out in the Internet environment, and their relationship with "the main rewards and risks of commodity ownership" is much more complicated than that of traditional enterprises.This makes e-commerce enterprises under the guidance of CAS 14 will have revenue recognition problem.In the CAS 14 (revised) draft issued by our country (hereinafter referred to as the revised opinion draft), the revenue recognition is based on the control right of assets, which is more helpful to guide the revenue recognition of e-commerce enterprises.Therefore, based on the provisions of the revised draft, this paper puts forward some suggestions to improve the problem of revenue recognition in e-commerce enterprises.In the structure of the research, the first chapter mainly introduces the real background and theoretical background of the revenue recognition of e-commerce enterprises, and summarizes the relevant literature, leading to the purpose and significance of this paper;The second chapter introduces the theory from the perspective of e-commerce enterprises and revenue recognition as the theoretical basis of this paper, the third chapter introduces the status quo and problems of revenue recognition in e-commerce enterprises.In the fourth chapter, some suggestions are put forward to improve the problem of revenue recognition in e-commerce enterprises. In chapter 5, the above theoretical analysis is applied in practice. The last chapter summarizes the whole paper and points out the related deficiencies and further research directions.There are two main problems in the revenue recognition of e-commerce enterprises. One is that it is difficult to judge whether e-commerce enterprises should recognize the total sales of goods, which mainly depends on the judgment of the sales mode of e-commerce enterprises.One is that there are inconsistencies in the time of income recognition.The diversification of commodity types and the innovation of payment methods make e-commerce enterprises have different opinions when determining the time point of revenue recognition) to solve the problem of whether e-commerce enterprises make revenue recognition with the total amount of goods sold.This paper suggests to judge by the standards of the principal obligor and the agent. At the same time, it should be based on whether to assume the primary responsibility for the transfer of the goods, whether it has the right to determine the price of the goods independently, and whether to bear the credit risk of the customer's money.Whether or not to bear the main commodity inventory risk and other characteristics as the main criteria.In view of the inconsistent time points of revenue recognition, the difficulty of dividing the income types of virtual commodities is first solved by using the provisions of the revised draft, and it is suggested that the return of goods should not be considered under different payment methods.All the customers receive the goods at the point of income confirmation, considering the return of the case, the customer should confirm the receipt or return of goods at the expiration of the revenue confirmation.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F752.6;F724.6;F715.5

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