互联网直播行业收入确认和计量研究

发布时间：2018-01-31 21:36

本文关键词： 直播平台商业模式收入确认和计量　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】：2015年以来,互联网直播平台基于其高度的互动交流以及大规模的粉丝经济,成为了资本市场争相追逐的赛道。目前,秀场类直播、游戏类直播和移动全民直播作为主流的三种平台形式,在商业模式、盈利模式上具有一定的差异性,进而导致了在收入确认时点的选择以及计量金额的不同。目前的理论学界并未就该行业的收入确认方法进行系统的梳理,相关的研究仅停留在商业模式分析本身,反映在实务中,各类直播平台在收入确认和计量方法各不相同,均存在着一定的问题,如游戏类直播在收入未可靠计量之前就提前确认收入,全民直播中的电商类直播在发出商品后、退货权未到期前就提前确认收入等,这些实务中的操作与国内外会计准则中关于收入确认和计量的要求存在着显著的偏差,影响了直播平台会计信息的质量。本文从商业模式的分析入手,结合国内外收入准则的相关规定,探讨了不同形式的直播平台合理的收入确认及计量方法,并就目前的实务处理方法,区分不同的收入来源,提出了针对性的会计处理建议。打赏收入方面,秀场类直播是在分销商完成虚拟货币销售时便可按照平台的分成比例确认打赏收入,而游戏类直播的打赏收入需要在用户完成打赏行为、主播按约定完成直播时长时才能够确认;广告收入和会员增值服务收入方面,权责发生制的运用是解决目前收入确认问题的关键;电商收入方面,将收入确认递延到商品退货期之后是收入准则的基本要求。
[Abstract]:Since 2015, the Internet live broadcast platform based on its high level of interactive exchanges and large-scale fan economy, has become the capital market chasing track. Game live broadcast and mobile live broadcast as the mainstream of the three platform forms, in the business model, profit mode has certain differences. This leads to the choice of income recognition point and the difference of measurement amount. At present, the theoretical circle has not systematically combed the income recognition methods of the industry. The related research only stays in the business model analysis itself, reflects in the practice, each kind of live broadcast platform in the income confirmation and the measurement method each is different, all has the certain question. If the game in the income is not reliable measurement before the recognition of income, direct broadcast of all in the category of e-commerce in the issue of commodities, the right to return goods before the expiration of the prior confirmation of income and so on. There is a significant deviation between the operation of these practices and the requirements of revenue recognition and measurement in the accounting standards at home and abroad, which affects the quality of accounting information in direct broadcast platform. This paper starts with the analysis of business model. Combined with the relevant provisions of domestic and foreign income standards, this paper discusses the reasonable revenue recognition and measurement methods of different forms of live broadcast platform, and distinguishes different sources of income according to the current practical processing methods. This paper puts forward targeted accounting treatment suggestion. In the aspect of reward income, show live broadcast can confirm the reward income according to the proportion of the platform when the distributor completes the sale of virtual currency. But the game class direct broadcast hits the reward income to need to complete in the user to hit the reward behavior, the anchorman completes the direct broadcast time according to the agreement only then to be able to confirm; The use of accrual basis is the key to solve the problem of revenue recognition. In the aspect of e-commerce revenue, it is the basic requirement of income criterion to defer the revenue recognition to the goods return period.
【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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