本文選題：收入確認與計量　切入點：網(wǎng)絡游戲企業(yè)　出處：《中國財政科學研究院》2017年碩士論文　論文類型：學位論文

【摘要】：收入作為企業(yè)得以存續(xù)和發(fā)展的基礎,其在會計理論與實踐中有著舉足輕重的地位,由于收入的重要性和會計處理的復雜性,收入確認與計量的有關問題一直是會計理論界與實務界長盛不衰的話題。從會計理論層面看,不同的收入確認與計量方法體現(xiàn)著不同的理論觀點,進而會影響到會計準則的制定;從會計實務層面看,不同收入確認與計量方法的使用導致財務報表信息的差異,對會計信息的可靠性產(chǎn)生影響。特別是在會計準則國際趨同和互聯(lián)網(wǎng)技術滲透到各個行業(yè)的大背景下,會計準則怎樣進行自我完善以應對經(jīng)濟環(huán)境的變化、更明晰地反映經(jīng)濟業(yè)務實質,成為了亟待解決的問題。故而,2014年,IASB和FASB關于收入確認的聯(lián)合準則出現(xiàn)在公眾視野,這項聯(lián)合準則對現(xiàn)有收入準則進行了大刀闊斧的改革,收入的確認開始基于與客戶的合同,確認收入的指導思想也從風險報酬轉移法改進為控制權法,這正是會計準則對經(jīng)濟環(huán)境改變的回應。我國也于2015年發(fā)布了企業(yè)會計準則14號收入準則修訂的征求意見稿,在與國際準則趨同的前提下尋求我國收入準則的改進和完善。本文著眼于擁有特殊業(yè)務模式的網(wǎng)絡游戲企業(yè),在對不同準則收入確認規(guī)定進行梳理對比的基礎上,分析網(wǎng)絡游戲企業(yè)的業(yè)務模式特點和其在當下收入確認規(guī)范下遭遇的問題和挑戰(zhàn),通過對不同收入準則的研究和對現(xiàn)行收入確認模式的分析,比對探究收入準則的發(fā)展去向和網(wǎng)游企業(yè)收入確認存在的問題,并提出了相關建議。本文主要由五部分構成。第一部分是緒論,介紹了本文的研究背景及研究意義,闡釋了文獻綜述、文章的研究內(nèi)容和采用的研究方法;第二部分是收入確認與計量的相關理論基礎;第三部分是網(wǎng)絡游戲企業(yè)的收入分析,分析并總結了網(wǎng)游企業(yè)收入的類型和特點;第四部分是主體部分,先對現(xiàn)行和新修訂的國內(nèi)外收入準則規(guī)定進行了對比,之后闡述了網(wǎng)游企業(yè)收入確認與計量中存在的問題并進行了詳細分析;第五部分是相關建議,通過以上的探討與分析,筆者提出了使網(wǎng)絡游戲企業(yè)更準確地確認和計量收入的有關建議。本文的創(chuàng)新之處在于通過對準則的對比和對網(wǎng)絡游戲企業(yè)業(yè)務的深入探究,根據(jù)網(wǎng)絡游戲企業(yè)的主要運營模式和業(yè)務模式分析網(wǎng)游企業(yè)的主要收入類型,在此基礎上討論了企業(yè)會計處理的具體方法,結合相關理論、準則規(guī)定和實務處理分析了網(wǎng)游企業(yè)收入確認與計量的難解之處,最終提出了相關的改進建議。本文的不足之處在于作者難以對網(wǎng)絡游戲企業(yè)所有的經(jīng)營模式和業(yè)務模式都進行深入探索,得出的結論可能不夠全面,進一步的研究需要更廣泛的資料收集和理論研究。
[Abstract]:As the basis for the existence and development of enterprises, income plays an important role in accounting theory and practice, because of the importance of income and the complexity of accounting treatment. The issues related to the recognition and measurement of income have always been a popular topic in the field of accounting theory and practice. From the perspective of accounting theory, different methods of income recognition and measurement reflect different theoretical viewpoints. From the perspective of accounting practice, the use of different income recognition and measurement methods leads to the difference of financial statement information. It has an impact on the reliability of accounting information. Especially in the context of the international convergence of accounting standards and the penetration of Internet technology into various industries, how can accounting standards improve themselves to cope with changes in the economic environment? A clearer reflection of the business nature of the economy has become a problem that needs to be solved. Therefore, in 2014, the Joint guidelines of the IASB and the FASB on income recognition appeared in the public eye, and the joint guidelines made a radical reform of the existing income guidelines. Revenue recognition began to be based on contracts with clients, and the guiding ideology of revenue recognition was improved from the risk reward transfer method to the control law. This is exactly the response of accounting standards to changes in the economic environment. In 2015, China also issued a draft for comments on the revision of income Standards for Enterprises Accounting Standards No. 14. In the premise of convergence with international standards, we seek the improvement and perfection of income standards in our country. This paper focuses on online game enterprises with special business models, on the basis of combing and comparing the revenue recognition provisions of different standards, This paper analyzes the characteristics of online game enterprises' business model and the problems and challenges they encounter under the current revenue recognition criterion, through the research of different income criteria and the analysis of the current revenue recognition model. This paper mainly consists of five parts. The first part is the introduction, which introduces the research background and significance of this paper. It explains the literature review, the research content and the research methods adopted; the second part is the theoretical basis of income recognition and measurement; the third part is the income analysis of online game enterprises. This paper analyzes and summarizes the types and characteristics of the income of online game enterprises, the 4th part is the main part, first of all, it compares the current and newly revised domestic and foreign income standards. After that, the paper expounds the problems existing in the revenue recognition and measurement of online game enterprises and makes a detailed analysis; part 5th is related suggestions, through the above discussion and analysis, The author puts forward some suggestions to make the online game enterprise confirm and measure the income more accurately. The innovation of this paper lies in the comparison of the standards and the deep exploration of the business of the online game enterprise. According to the main operating mode and business model of online game enterprise, this paper analyzes the main income types of online game enterprise, and then discusses the concrete method of enterprise accounting treatment, combined with relevant theory, The rules and practice analysis of online game enterprises revenue recognition and measurement of the difficult place, Finally, some suggestions for improvement are put forward. The deficiency of this paper is that it is difficult for the author to deeply explore all the business models and business models of online game enterprises, and the conclusions may not be comprehensive enough. Further research requires more extensive data collection and theoretical research.
【學位授予單位】：中國財政科學研究院
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F275;F49

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