【摘要】：軟件行業(yè)以銷售商品和提供服務(wù)為盈利模式,伴隨著經(jīng)濟(jì)創(chuàng)新和交易形式的日益復(fù)雜,我國現(xiàn)行收入準(zhǔn)則與軟件企業(yè)收入確認(rèn)實務(wù)的不適應(yīng)性不斷加深,軟件業(yè)務(wù)經(jīng)濟(jì)實質(zhì)的辨認(rèn)和收入確認(rèn)時點的判斷成為軟件企業(yè)收入確認(rèn)實務(wù)的難點。新國際收入準(zhǔn)則采用權(quán)利義務(wù)轉(zhuǎn)移模型,以合同為基礎(chǔ)確認(rèn)收入,取消對銷售商品和提供勞務(wù)的劃分,將有望解決軟件企業(yè)收入確認(rèn)存在的問題,因此,有必要分析我國軟件企業(yè)收入確認(rèn)存在的問題,借助案例對比分析新舊收入準(zhǔn)則,探討新國際收入準(zhǔn)則在軟件企業(yè)收入確認(rèn)中的應(yīng)用,建議重視新興業(yè)務(wù)帶來的收入確認(rèn)前沿性問題,進(jìn)一步完善收入確認(rèn)相關(guān)概念,加強(qiáng)軟件業(yè)務(wù)監(jiān)理標(biāo)準(zhǔn)建設(shè)和監(jiān)理人才培養(yǎng),提高收入信息披露標(biāo)準(zhǔn)。
[Abstract]:The profit model of software industry is selling goods and providing services. With the increasing complexity of economic innovation and transaction forms, the inadaptability between the current income criteria and the revenue recognition practice of software enterprises in China is deepening. It is difficult for software enterprises to identify the essence of software business economy and to judge the time point of revenue recognition. The adoption of the rights and obligations transfer model in the new international revenue guidelines, the recognition of revenue on the basis of contracts and the elimination of the division between the sale of goods and the provision of services will hopefully solve the problems in the recognition of revenue for software enterprises. It is necessary to analyze the problems existing in the revenue recognition of software enterprises in our country, and to discuss the application of the new international income standards in the recognition of software enterprises' income by comparing the new and old income criteria with the help of case studies. It is suggested that we should pay more attention to the frontier problem of revenue recognition brought about by emerging business, further improve the related concepts of revenue recognition, strengthen the construction of software business supervision standards and the cultivation of supervision talents, and improve the standard of income information disclosure.
【作者單位】： 東北林業(yè)大學(xué)經(jīng)濟(jì)管理學(xué)院;
【分類號】：F275;F49

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