本文關(guān)鍵詞： 視頻網(wǎng)站 確認(rèn)與計(jì)量 收入準(zhǔn)則 履約義務(wù)　出處：《中國財(cái)政科學(xué)研究院》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：收入是一個(gè)重要會(huì)計(jì)的項(xiàng)目,也是財(cái)務(wù)報(bào)表的關(guān)鍵組成部分,因此收入的信息質(zhì)量受到了會(huì)計(jì)準(zhǔn)則制定者和財(cái)務(wù)報(bào)告使用者的關(guān)注。收入準(zhǔn)則的制定與會(huì)計(jì)理論和實(shí)務(wù)的發(fā)展息息相關(guān)。從會(huì)計(jì)理論來看,當(dāng)前不同國家和地區(qū)實(shí)行的會(huì)計(jì)準(zhǔn)則在對(duì)收入的確認(rèn)、計(jì)量和披露方面存在較大差異,有些方面需要進(jìn)一步完善發(fā)展;從會(huì)計(jì)實(shí)務(wù)來看,由于商業(yè)模式的不斷創(chuàng)新,收入的復(fù)雜性和多元性也日益增強(qiáng),尤其是在以互聯(lián)網(wǎng)為代表的新的經(jīng)濟(jì)環(huán)境下,現(xiàn)行收入準(zhǔn)則面臨著更多問題和挑戰(zhàn),這也推動(dòng)了收入準(zhǔn)則的發(fā)展與變革,因此由FASB和IASB共同發(fā)布的聯(lián)合收入準(zhǔn)則應(yīng)運(yùn)而生。聯(lián)合收入準(zhǔn)則搭建了一個(gè)全新的概念框架,將客戶合同作為收入確認(rèn)的基礎(chǔ),這也是收入準(zhǔn)則發(fā)展中的一個(gè)重要的里程碑。我國現(xiàn)行的收入準(zhǔn)則也面臨著多重變革的壓力。從外因來講,我國會(huì)計(jì)準(zhǔn)則一直致力于與國際準(zhǔn)則持續(xù)趨同,因此需要對(duì)收入準(zhǔn)則進(jìn)行重新修訂;從內(nèi)因來講,隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展和"互聯(lián)網(wǎng)+"時(shí)代的到來,我國現(xiàn)行收入準(zhǔn)則在實(shí)施過程中也存在各種問題,尤其是在復(fù)雜交易和新型業(yè)務(wù)的收入確認(rèn)和計(jì)量方面存在不足,因此我國需要對(duì)當(dāng)前收入準(zhǔn)則進(jìn)行重新審視。財(cái)務(wù)部會(huì)計(jì)司于2015年底起草了《企業(yè)會(huì)計(jì)準(zhǔn)則第14號(hào)——收入(修訂)(征求意見稿)》,使得對(duì)收入準(zhǔn)則的研究正式提上日程。本文從收入準(zhǔn)則理論和應(yīng)用實(shí)務(wù)兩個(gè)方面對(duì)不同的收入準(zhǔn)則進(jìn)行比較分析,在實(shí)務(wù)處理方面選擇了收入具有代表性的視頻網(wǎng)站作為切入點(diǎn),希望通過對(duì)不同交易下的收入確認(rèn)與計(jì)量問題進(jìn)行研究,能夠?qū)ξ覈杖霚?zhǔn)則的發(fā)展和改進(jìn)提出些許建議。本文包括四個(gè)部分:第一部分主要介紹了研究背景及意義,國內(nèi)外文獻(xiàn)綜述,并在文獻(xiàn)評(píng)述的基礎(chǔ)之上確定了本文的研究思路和方法;第二部分為視頻網(wǎng)站收入確認(rèn)與計(jì)量概述,總結(jié)了視頻網(wǎng)站的商業(yè)模式與收入來源,并對(duì)當(dāng)前現(xiàn)行的和即將生效的各種不同收入準(zhǔn)則進(jìn)行了系統(tǒng)地梳理、比較和評(píng)價(jià);第三部分為視頻網(wǎng)站收入確認(rèn)與計(jì)量存在的問題,分析收入準(zhǔn)則在應(yīng)用中存在的問題與挑戰(zhàn);第四部分為進(jìn)一步完善《收入》準(zhǔn)則征求意見稿的相關(guān)建議,通過對(duì)準(zhǔn)則在理論和實(shí)務(wù)層面的分析,結(jié)合我國的實(shí)際情況,對(duì)進(jìn)一步完善收入準(zhǔn)則提出相關(guān)建議。本文的主要?jiǎng)?chuàng)新之處是以視頻網(wǎng)站商業(yè)實(shí)務(wù)為切入點(diǎn),考量視頻網(wǎng)站各項(xiàng)收入在US GAAP、IFRS與我國企業(yè)會(huì)計(jì)準(zhǔn)則的框架下的會(huì)計(jì)處理差異及合理性。本文以會(huì)計(jì)假設(shè)、基本會(huì)計(jì)原則為準(zhǔn)繩,借鑒國外準(zhǔn)則先進(jìn)經(jīng)驗(yàn),結(jié)合我國的實(shí)際情況,對(duì)我國收入準(zhǔn)則的發(fā)展提出如下建議:第一,在轉(zhuǎn)讓的商品和服務(wù)的形式上,明確"準(zhǔn)備就緒義務(wù)",這是堅(jiān)持實(shí)質(zhì)重于形式原則的體現(xiàn);第二,在多要素安排的拆分上,建議以重要性原則為依據(jù),基于"履約義務(wù)"適度拆分;第三,在總額法與凈額法計(jì)量模式的選擇上,建議遵循資產(chǎn)負(fù)債表觀,識(shí)別委托代理義務(wù);第四,在可變對(duì)價(jià)的計(jì)量上,建議體現(xiàn)可靠性的要求。本文的不足之處是由于論文篇幅和作者研究水平的限制,未能以經(jīng)濟(jì)學(xué)的角度去審視委托代理的判定等議題,希望以后有機(jī)會(huì)能夠進(jìn)一步探索研究。
[Abstract]:Income is one of the most important accounting items, but also the key part of the financial statements, so the information quality income by accounting standards and financial report users attention. Income standard setting and development of accounting theory and practice closely. From the theoretical point of view, the different national and regional implementation of accounting standards in the confirmation on income, there is a big difference between the measurement and disclosure, some aspects need to further improve the development of accounting practice; from the point of view, due to the continuous innovation of business model, the complexity and diversity of income is also growing, especially in the Internet as the representative of the new economic environment, the current income standards are facing more and more problems and challenges and this also promoted the development and change of income standards, so the income guidelines issued jointly by FASB and IASB combined with a revenue standard came into being. To build a new conceptual framework, the customer contract as the basis of revenue recognition, which is also an important milepost of income criteria development. China's current income guidelines are faced with multiple pressures for changes from the external terms of accounting standards in China has been committed to the continued convergence with international standards, so we need to revised income standards; from the internal perspective, with the development of market economy and "Internet plus" era, China's current income standards there are a variety of problems in the implementation process, especially the deficiency in income confirmation and measurement of complex transactions and new type of business, therefore China needs to rethink on the current income standards. Financial department accounting department drafted the "Enterprise Accounting Standards No. fourteenth income at the end of 2015 (Amendment) (Draft)", the research on revenue standards officially put on the day Process. This paper carries on the comparative analysis of different income standards from two aspects of theory and practice of income standards, in practice choose income representative video sites as a starting point, I hope through the research of income recognition and measurement of different transactions, to put forward some suggestions on the development of China's income criterion and improved. This paper includes four parts: the first part mainly introduces the research background and significance, literature review, and determine the research ideas and methods on the basis of the literature review; the second part is the overview of video website income confirmation and measurement, summed up the business model and source of income for the video site, and the current and impending various income criteria to sort out a systematic comparison and evaluation; the third part is the video site revenue recognition and measurement The existing problems, analyze the problems and challenges existing in the application of income standards; the fourth part is the suggestions to further improve the "income > draft standards, through the analysis of the criterion in theory and practice, combined with China's actual situation, to further improve the income standards and puts forward relevant suggestions. The main innovation of this paper is the business practice of video website as the starting point, consider the video website of the income in US GAAP IFRS, differences between the accounting treatment and accounting standards of enterprises in China under the framework and rationality. Based on the accounting assumption, basic accounting principles as the criterion standard reference of foreign advanced experience, combined with China's actual situation, put forward as follows suggestions on the development of China's income standards: first, in the transfer of goods and services form, clear" ready duty ", this is to reflect the essence heavier than form principle; second, in Split multiple elements arrangements, suggestions to the importance of the principle as the basis, based on the "obligations" of moderate resolution; third, in total method and measurement model of net method selection, follow the advice of the apparent balance, identification agency obligations; fourth, in the measurement of variable price, recommendations reflect reliability requirements the deficiencies of this paper. Due to the length and the author's research level, not to look at issues such as agents to determine the principal economic point of view, hope to have the opportunity to further study.

【學(xué)位授予單位】：中國財(cái)政科學(xué)研究院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F49

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本文編號(hào)：1446281