数字产品的会计问题研究

发布时间：2018-05-14 23:14

本文选题：数字产品 + 数字资产　；参考：《西南财经大学》2013年硕士论文

【摘要】：随着网络信息技术与电子商务的迅猛发展,数字经济时代已然来临。由于现有的会计准则与法律法规并没有对种类繁多的数字产品进行规定,导致数字产品的会计确认与计量成为了一个难题,生产经营数字产品的企业对所持有的数字产品有着不同的核算方式,学者们对数字产品的相关问题也各自有着不同的看法。目前学术界对有关数字产品会计问题的研究还比较欠缺,如何对数字产品进行正确的确认与计量是现阶段企业会计面临的一个重要问题。本文在现有数字产品有关研究的基础之上,结合国内外会计准则以及相关法规,通过对部分数字产品案例进行分析,提出了对数字产品的定义、分类、会计确认与计量、账务处理与信息披露等方面的建议,这一研究对数字产品现有相关研究起到梳理、补充和完善的积极作用。本文总共有六个部分。第一部分是文章导论,陈述了本文的研究背景及理论意义、现实意义等,并对笔者的研究思路、文章框架、研究方法和理论贡献进行陈述,指出在数字经济时代的背景下,研究数字产品的会计确认与计量有着重大的理论意义及现实意义。文章第二部分是从数字产品的定义与分类、会计问题、定价策略和相关法律等方面对有关文献进行综述与评价。第三部分是对数字产品的概述,从当前现状、概念、特点及分类几方面进行描述,区分了数字产品和数字化产品的概念,总结了数字产品的特点,如无实物形态、成本构成特殊、规模经济与范围经济等等,将数字产品按产品种类分为工具和实用程序类、内容类、在线服务类、符号和概念类等四种类别。第四部分是数字产品的会计确认、计量等问题,首先指出了数字产品与无形资产和存货的不同之处,提出生产经营数字产品企业应将以销售为目的的数字产品确认为数字资产,对除网络虚拟货币以外的符号和概念类数字产品的销售收入递延收入确认直到最终商品交付或过期时确认,其他类别的数字产品通常在销售时数字产品交付给用户就确定收入,并对数字资产的初始计量和后续计量进行分析。第五部分是对数字产品的会计账务处理进行系统总结,并对数字产品信息披露提出看法,认为数字经济时代背景下生产经营数字产品的企业应当对资产负债表重新设计,将数字资产与存货、无形资产相分离,独立列示在资产负债表中,并在报表附注中增设数字资产类别对有关信息进行披露。第六部分是对全文内容进行总结,最后提出本文对数字产品有关问题的结论与建议。
[Abstract]:With the rapid development of network information technology and electronic commerce, the era of digital economy has come. As the existing accounting standards and laws and regulations do not provide for a wide variety of digital products, accounting recognition and measurement of digital products has become a difficult problem. Enterprises producing and operating digital products have different accounting methods for digital products, and scholars have different views on the related issues of digital products. At present, the research on digital product accounting is still lacking in academic circles. How to confirm and measure digital product correctly is an important problem that enterprises are faced with at present. Based on the existing research on digital products, combined with domestic and foreign accounting standards and related laws and regulations, through the analysis of some cases of digital products, this paper puts forward the definition, classification, accounting recognition and measurement of digital products. This research plays a positive role in combing, complementing and perfecting the existing research on digital products. There are six parts in this paper. The first part is the introduction of the article, which states the research background, theoretical significance, practical significance, and the author's research ideas, article framework, research methods and theoretical contributions, pointing out that under the background of the digital economy era, It is of great theoretical and practical significance to study the accounting recognition and measurement of digital products. The second part summarizes and evaluates the relevant literature from the definition and classification of digital products, accounting problems, pricing strategies and related laws. The third part is an overview of digital products, from the current situation, concepts, characteristics and classification of several aspects to describe the concept of digital products and digital products, summed up the characteristics of digital products, such as no physical form, The digital products are divided into four categories according to product types: tool and utility, content, online service, symbol and concept. The fourth part is the accounting recognition and measurement of digital products. Firstly, the paper points out the differences between digital products and intangible assets and inventory, and points out that digital products for sales purposes should be recognized as digital assets in the production and operation of digital products enterprises. Deferred revenue from sales of symbolic and conceptual digital products other than network virtual currencies is recognized until the final commodity is delivered or expired, and other categories of digital products are usually recognized at the time of sale when the digital product is delivered to the user. And the initial measurement and subsequent measurement of digital assets are analyzed. The fifth part is a systematic summary of the accounting and accounting processing of digital products, and puts forward some opinions on the disclosure of digital product information. It is believed that enterprises producing and operating digital products under the background of digital economy should redesign their balance sheets. Separate digital assets from inventory and intangible assets, separate them from the balance sheet, and add digital asset classes to the notes to disclose the relevant information. The sixth part is a summary of the full text, and finally puts forward the conclusions and suggestions of this paper on digital products.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F234

【参考文献】