【作者】 李敏；

【导师】 高敬忠；

【作者基本信息】 天津财经大学 ， 会计（专业学位）， 2021， 硕士

【摘要】 近二十年来,随着网络技术的发展,我国电子商务企业得到了良好的机遇,从而快速的扩张。尤其是B2C电商平台,随着居民消费水平的提高,各类B2C平台纷纷出现,快速抢占市场份额。随着电商平台业务越来越复杂多变,各个平台为了盈利纷纷运用了各式各样的促销手段,旧的会计准则渐渐已经不能适应对电商平台复杂业务的计量。而作为电商企业核心会计要素——收入,也渐渐成为会计准则改革的重点。尤其是作为上市公司,收入是否精准核算是所有财务报表使用者最为关注的话题。随着2017年我国新收入准则的发布,收入的确认计量再一次成为各界学者的讨论话题。新收入准则将于2021年全面实施,然而,新收入准则是以原则为导向进行阐述,并辅以准则应用指南加以解释,而缺少实践中具体业务的收入处理方式的描述。因此本文以已目前实行新收入准则的W电商企业为例,结合其独特的业务模式,探讨其应用新收入准则后收入确认计量列报时的变化,以及应用新收入准则时遇到的困难和遇到困难的原因,并提出相关建议,以期为众多尚未上市的小型电商企业提供有效建议。本文主要介绍了新收入准则的相关理论基础及具体内容,并通过介绍W公司的具体情况,即W公司的业务模式及收入确认情况来引入案例。根据公司财务报表信息来分析新收入准则对W公司收入确认计量时造成的影响,并对其应用新收入准则提出参考意见。最后,总结了新的收入准则应用于电子商务平台的作用和相关问题。本文的创新点在于自新收入准则颁布以来针对电商平台收入确认问题的研究寥寥可数,本文通过对W公司应用新收入准则的案例研究,引出新收入准则对电商企业的影响,得出了W公司虽然大体上遵循了新收入准则的确认计量原则,但对于新收入准则的应用还有很多不够完善的地方的结论。更多还原

【Abstract】 In the past two decades,with the development of network technology,China’s e-commerce enterprises have a good development opportunity.Especially B2 C e-commerce platform,with the improvement of residents’ consumption level,various platforms emerge as the times require—B2C forms emerge one after another,W company is one of the fastest growing B2 C platforms in recent years.W company position as the second and the third markers level.W company using limited time preferential sales mode to attract a large number of customers consumer.It has gained some influence among many young consumers through attractive price,so it will be available in the United States within four years after its establishment And E-commerce platform business is increasingly complex and changeable,In order to achieve profits,various promotion methods are adopted in various platforms,and the original accounting standards can not adapt to the measurement of complex trading platform business.As the basic accounting elements of e-commerce enterprises,Income has gradually become the focus of normative reform Accounting.Especially as a listed company,whether the income accounting is accurate or not is the most concerned problem of the report users.The promulgation of new income standard In2017,the recognition and measurement of income has become a topic of discussion among researchers in various industries.The new income standard will be fully implemented in 2021.The new income standard is based on this principle and does not specify the income accounting of the trading platform Electronics.Therefore,this paper takes W company as an example,combined with the unique business model of W company,discusses the changes of accounting and measurement of W company.From the income after the implementation of the new income standard,the difficulties encountered in the implementation of the new income standard and the reasons for the difficulties,this paper puts forward some suggestions,and provides effective suggestions for many small non listed e-commerce enterprisesThis paper first introduces the theoretical basis and specific content of the new revenue standard,and then introduces the specific situation of W company,its profit model and revenue recognition.From the perspective of financial information,this paper analyzes the impact of the new revenue standard on W company’s revenue recognition and measurement,and puts forward some suggestions for improvement.Some suggestions are put forward for the implementation of the new Income standard.Finally,the paper summarizes the problems of new revenue quasi-application to e-commerce platform are summarized.The promulgation of new income standards,There is little research on the revenue recognition of e-commerce platform.And the purpose of this paper is to provide reference for other related Internet industries.更多还原