本文選題：收入確認(rèn)　切入點(diǎn)：盈余質(zhì)量　出處：《中央財(cái)經(jīng)大學(xué)學(xué)報(bào)》2017年06期 　論文類型：期刊論文

【摘要】：盡管提前確認(rèn)收入往往被視為一種盈余操縱行為,但也有觀點(diǎn)認(rèn)為提前確認(rèn)的收入能夠反映未來的業(yè)績(jī)信息,因此具有更高的盈余質(zhì)量(Altamuro等,2005)。在軟件行業(yè)的系統(tǒng)集成業(yè)務(wù)和定制軟件業(yè)務(wù)存在著收入確認(rèn)時(shí)點(diǎn)不同的兩種方法,其中勞務(wù)完工百分比法在軟件尚未驗(yàn)收結(jié)項(xiàng)之前便分期確認(rèn)收入,商品法則是在軟件驗(yàn)收結(jié)項(xiàng)時(shí)才確認(rèn)收入,這為檢驗(yàn)收入的提前確認(rèn)伴隨著更低還是更高的盈余質(zhì)量提供了機(jī)會(huì)�；�2007—2014年我國軟件業(yè)上市公司披露的業(yè)務(wù)分部數(shù)據(jù),我們發(fā)現(xiàn),不論是系統(tǒng)集成業(yè)務(wù)還是定制軟件業(yè)務(wù),采用勞務(wù)完工百分比法確認(rèn)收入時(shí)形成的盈余均比采用商品法確認(rèn)收入時(shí)形成的盈余更加平穩(wěn);對(duì)于系統(tǒng)集成業(yè)務(wù),采用勞務(wù)完工百分比法還伴隨著更顯著的盈余持續(xù)性。綜上,對(duì)于我國會(huì)計(jì)準(zhǔn)則允許范圍內(nèi)的兩種收入確認(rèn)方法,分期確認(rèn)收入的方法能夠提供更及時(shí)、更平穩(wěn)和持續(xù)性更強(qiáng)的盈余信息。
[Abstract]:While the recognition of income in advance is often seen as a surplus manipulation, there are also views that revenue recognized in advance can reflect future performance information. Therefore, with higher surplus quality, Altamuro et al. 2005. in the software industry, there are two different methods of revenue recognition in systems integration business and custom software business. Among them, the percentage of completion of labor services recognizes the income by stages before the acceptance and acceptance of the software, and the commodity rule recognizes the income only when the software is accepted and completed. This provides an opportunity to test whether revenue recognition is accompanied by lower or higher earnings quality. Based on the business segment data disclosed by listed companies in our software industry from 2007 to 2014, we find that whether it is systems integration business or custom software business, The surplus generated when the income is recognized by the percentage of labor completion method is more stable than that generated by the revenue recognition using the commodity method; for the system integration business, The adoption of the percentage method of labor completion is accompanied by a more significant persistence of earnings. In summary, for the two income recognition methods permitted by our accounting standards, the method of revenue recognition by stages can provide more timely results. More stable and sustained surplus information.
【作者單位】： 北方工業(yè)大學(xué)經(jīng)濟(jì)管理學(xué)院;中央財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;
【基金】：北方工業(yè)大學(xué)工商管理優(yōu)勢(shì)學(xué)科資助項(xiàng)目(項(xiàng)目編號(hào):xn081);北方工業(yè)大學(xué)科研啟動(dòng)基金
【分類號(hào)】：F230

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