本文選題：流量支持 + 會計準則�。� 參考：《財會通訊》2017年13期

【摘要】：近年來,電商企業(yè)特殊業(yè)務的會計處理越來越受學者們的關注,現行的中國會計準則并不能涵蓋電子商務行業(yè)特殊業(yè)務的處理。電商企業(yè)之間的戰(zhàn)略合作逐漸增多,電商企業(yè)之間提供"流量支持"的情況也越來越多。本文以"流量支持"為例,對比了中外會計準則下不同處理方式的優(yōu)劣勢,將"流量支持"會計處理的研究從個案上升到整體性研究,結合現行準則提出合理的會計處理方式。
[Abstract]:In recent years, the accounting treatment of special business in e-commerce enterprises is becoming more and more concerned by scholars. The current Chinese accounting standards do not cover the processing of special business in the e-commerce industry. The strategic cooperation between e-commerce enterprises is increasing gradually, and more and more "flow support" is provided among e-commerce enterprises. This article is based on "flow support" In contrast, the advantages and disadvantages of different processing methods under Chinese and foreign accounting standards are compared, and the research of "flow support" accounting treatment is raised from the case to the overall study, and a reasonable accounting treatment method is put forward in combination with the current standards.
【作者單位】： 上海大學管理學院;
【分類號】：F715.5;F724.6

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