發(fā)布時(shí)間：2018-05-14 23:14

  本文選題：數(shù)字產(chǎn)品 + 數(shù)字資產(chǎn)�。� 參考：《西南財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：隨著網(wǎng)絡(luò)信息技術(shù)與電子商務(wù)的迅猛發(fā)展,數(shù)字經(jīng)濟(jì)時(shí)代已然來(lái)臨。由于現(xiàn)有的會(huì)計(jì)準(zhǔn)則與法律法規(guī)并沒(méi)有對(duì)種類(lèi)繁多的數(shù)字產(chǎn)品進(jìn)行規(guī)定,導(dǎo)致數(shù)字產(chǎn)品的會(huì)計(jì)確認(rèn)與計(jì)量成為了一個(gè)難題,生產(chǎn)經(jīng)營(yíng)數(shù)字產(chǎn)品的企業(yè)對(duì)所持有的數(shù)字產(chǎn)品有著不同的核算方式,學(xué)者們對(duì)數(shù)字產(chǎn)品的相關(guān)問(wèn)題也各自有著不同的看法。 目前學(xué)術(shù)界對(duì)有關(guān)數(shù)字產(chǎn)品會(huì)計(jì)問(wèn)題的研究還比較欠缺,如何對(duì)數(shù)字產(chǎn)品進(jìn)行正確的確認(rèn)與計(jì)量是現(xiàn)階段企業(yè)會(huì)計(jì)面臨的一個(gè)重要問(wèn)題。本文在現(xiàn)有數(shù)字產(chǎn)品有關(guān)研究的基礎(chǔ)之上,結(jié)合國(guó)內(nèi)外會(huì)計(jì)準(zhǔn)則以及相關(guān)法規(guī),通過(guò)對(duì)部分?jǐn)?shù)字產(chǎn)品案例進(jìn)行分析,提出了對(duì)數(shù)字產(chǎn)品的定義、分類(lèi)、會(huì)計(jì)確認(rèn)與計(jì)量、賬務(wù)處理與信息披露等方面的建議,這一研究對(duì)數(shù)字產(chǎn)品現(xiàn)有相關(guān)研究起到梳理、補(bǔ)充和完善的積極作用。 本文總共有六個(gè)部分。第一部分是文章導(dǎo)論,陳述了本文的研究背景及理論意義、現(xiàn)實(shí)意義等,并對(duì)筆者的研究思路、文章框架、研究方法和理論貢獻(xiàn)進(jìn)行陳述,指出在數(shù)字經(jīng)濟(jì)時(shí)代的背景下,研究數(shù)字產(chǎn)品的會(huì)計(jì)確認(rèn)與計(jì)量有著重大的理論意義及現(xiàn)實(shí)意義。文章第二部分是從數(shù)字產(chǎn)品的定義與分類(lèi)、會(huì)計(jì)問(wèn)題、定價(jià)策略和相關(guān)法律等方面對(duì)有關(guān)文獻(xiàn)進(jìn)行綜述與評(píng)價(jià)。第三部分是對(duì)數(shù)字產(chǎn)品的概述,從當(dāng)前現(xiàn)狀、概念、特點(diǎn)及分類(lèi)幾方面進(jìn)行描述,區(qū)分了數(shù)字產(chǎn)品和數(shù)字化產(chǎn)品的概念,總結(jié)了數(shù)字產(chǎn)品的特點(diǎn),如無(wú)實(shí)物形態(tài)、成本構(gòu)成特殊、規(guī)模經(jīng)濟(jì)與范圍經(jīng)濟(jì)等等,將數(shù)字產(chǎn)品按產(chǎn)品種類(lèi)分為工具和實(shí)用程序類(lèi)、內(nèi)容類(lèi)、在線服務(wù)類(lèi)、符號(hào)和概念類(lèi)等四種類(lèi)別。第四部分是數(shù)字產(chǎn)品的會(huì)計(jì)確認(rèn)、計(jì)量等問(wèn)題,首先指出了數(shù)字產(chǎn)品與無(wú)形資產(chǎn)和存貨的不同之處,提出生產(chǎn)經(jīng)營(yíng)數(shù)字產(chǎn)品企業(yè)應(yīng)將以銷(xiāo)售為目的的數(shù)字產(chǎn)品確認(rèn)為數(shù)字資產(chǎn),對(duì)除網(wǎng)絡(luò)虛擬貨幣以外的符號(hào)和概念類(lèi)數(shù)字產(chǎn)品的銷(xiāo)售收入遞延收入確認(rèn)直到最終商品交付或過(guò)期時(shí)確認(rèn),其他類(lèi)別的數(shù)字產(chǎn)品通常在銷(xiāo)售時(shí)數(shù)字產(chǎn)品交付給用戶(hù)就確定收入,并對(duì)數(shù)字資產(chǎn)的初始計(jì)量和后續(xù)計(jì)量進(jìn)行分析。第五部分是對(duì)數(shù)字產(chǎn)品的會(huì)計(jì)賬務(wù)處理進(jìn)行系統(tǒng)總結(jié),并對(duì)數(shù)字產(chǎn)品信息披露提出看法,認(rèn)為數(shù)字經(jīng)濟(jì)時(shí)代背景下生產(chǎn)經(jīng)營(yíng)數(shù)字產(chǎn)品的企業(yè)應(yīng)當(dāng)對(duì)資產(chǎn)負(fù)債表重新設(shè)計(jì),將數(shù)字資產(chǎn)與存貨、無(wú)形資產(chǎn)相分離,獨(dú)立列示在資產(chǎn)負(fù)債表中,并在報(bào)表附注中增設(shè)數(shù)字資產(chǎn)類(lèi)別對(duì)有關(guān)信息進(jìn)行披露。第六部分是對(duì)全文內(nèi)容進(jìn)行總結(jié),最后提出本文對(duì)數(shù)字產(chǎn)品有關(guān)問(wèn)題的結(jié)論與建議。
[Abstract]:With the rapid development of network information technology and electronic commerce, the era of digital economy has come. As the existing accounting standards and laws and regulations do not provide for a wide variety of digital products, accounting recognition and measurement of digital products has become a difficult problem. Enterprises producing and operating digital products have different accounting methods for digital products, and scholars have different views on the related issues of digital products. At present, the research on digital product accounting is still lacking in academic circles. How to confirm and measure digital product correctly is an important problem that enterprises are faced with at present. Based on the existing research on digital products, combined with domestic and foreign accounting standards and related laws and regulations, through the analysis of some cases of digital products, this paper puts forward the definition, classification, accounting recognition and measurement of digital products. This research plays a positive role in combing, complementing and perfecting the existing research on digital products. There are six parts in this paper. The first part is the introduction of the article, which states the research background, theoretical significance, practical significance, and the author's research ideas, article framework, research methods and theoretical contributions, pointing out that under the background of the digital economy era, It is of great theoretical and practical significance to study the accounting recognition and measurement of digital products. The second part summarizes and evaluates the relevant literature from the definition and classification of digital products, accounting problems, pricing strategies and related laws. The third part is an overview of digital products, from the current situation, concepts, characteristics and classification of several aspects to describe the concept of digital products and digital products, summed up the characteristics of digital products, such as no physical form, The digital products are divided into four categories according to product types: tool and utility, content, online service, symbol and concept. The fourth part is the accounting recognition and measurement of digital products. Firstly, the paper points out the differences between digital products and intangible assets and inventory, and points out that digital products for sales purposes should be recognized as digital assets in the production and operation of digital products enterprises. Deferred revenue from sales of symbolic and conceptual digital products other than network virtual currencies is recognized until the final commodity is delivered or expired, and other categories of digital products are usually recognized at the time of sale when the digital product is delivered to the user. And the initial measurement and subsequent measurement of digital assets are analyzed. The fifth part is a systematic summary of the accounting and accounting processing of digital products, and puts forward some opinions on the disclosure of digital product information. It is believed that enterprises producing and operating digital products under the background of digital economy should redesign their balance sheets. Separate digital assets from inventory and intangible assets, separate them from the balance sheet, and add digital asset classes to the notes to disclose the relevant information. The sixth part is a summary of the full text, and finally puts forward the conclusions and suggestions of this paper on digital products.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F234

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