电子商务交易中收入确认问题研究.docVIP

毕 业 设 计（论 文） 题 目 电子商务交易中的收入确认问题研究 姓 名 *** 学 号 1210800b11 所在学院 经济与管理学院 专业班级 指导教师 日 期 2017年3月15日 摘 要 目前，电子商务已与国民经济深度融合，涉及制造业、零售业等个行业。会计准则并没有对电子商务收入确认进行，因此，笔者认为对在电子商务收入确认开展研究是有必要的。我国财政部年颁布的《企业会计准则号收入》对收入确认的基本原则规定，这有利于行业的企业收入确认和计量标准，规范市场经济秩序。但是企业对现行会计准则产生一定的。主要现互联网为载体的新商业模式在业务类型、交易流程及取得收入方式上与传统企业不同，导致企业收入时不能满足准则所规定的收入确认条件。这不仅给企业人员的工作带来了困难，而且可能对会计信息的质量产生不利影响。本文，阐述了的着重分析了的业务模式与传统差及因差异的存在对收入准则产生的挑战，结合我国基本国情和市场发展阶段借鉴先进经验针对问题提出切实可行的解决对策和建议，其能够对我国会计准则的完善和发展在理论和实务领域产生有益影响，实现国内行业健康可持续发展。 关键词：电子商务；收入；确认 Abstract At present, e-commerce has been with the national economy fusion depth, involved in manufacturing, finance, services, retail and other industries. E-commerce has grown soon, but the domestic accounting standards and no revenue recognition of e-commerce transactions for explicitly stipulates, therefore, the author thinks that to in e-commerce transaction revenue recognition research is necessary. in 2006 promulgated by the ministry of finance in our country accounting standards for enterprises no. 14 income in detail the basic principles of revenue recognition rules, which is beneficial to the industrys revenue recognition and measurement standardization, standardize the market economic order. But the rapid development of e-commerce enterprises has a certain impact on the current accounting standards. Mainly reflected in the Internet as the carrier of new business models in the business type, transaction process and the way income is obviously different with traditional enterprise, lead to enterprise for revenue recognition and measurement of judgment cannot meet all the revenue recognition conditions stipulated in the guidelines. This not only brings to the electronic commerce enterprise accounting personnel work difficult, and likely to adversely affect the quality of accounting information. This paper puts forward the problems in the system, and explains t