电子商务交易中的收入确认问题研究.doc

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 12 财务 2班指导教师李文新日期 2017 年3月 15日摘要目前, 电子商务已与国民经济深度地融合, 涉及到制造业、金融业、服务业、零售业等多个行业。电子商务发展的很迅速, 但是国内的会计准则并没有对电子商务交易中的收入确认进行明确地规范, 因此, 笔者认为对在电子商务交易中的收入确认开展研究是很有必要的。我国财政部在 2006 年颁布的《企业会计准则 14 号收入》中对收入确认的基本原则作了详细地规定, 这有利于各个行业的企业收入确认和计量标准化, 规范了市场经济秩序。但是电子商务企业的飞速发展对现行会计准则产生了一定的波动。主要体现在以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明显地不同, 导致确认企业的收入时不能全部满足准则中所规定的收入确认条件。这不仅给电子商务企业财会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。本文对提出的问题进行系统梳理,并阐述了电子商务的定义、特征、主要的收入来源及收入确认条件的基本理论知识, 着重分析了电子商务交易中的主要业务模式与传统模式上差异及因差异的存在对收入准则产生的挑战, 通过结合我国基本国情和市场发展阶段并借鉴国内外学者们先进地经验针对问题提出切实可行的解决对策和建议,以其能够对我国会计准则的完善和发展在理论和实务领域上产生有益的影响, 实现国内电子商务行业健康可持续地发展。关键词:电子商务交易;销售收入; 收入确认 Abstract At present, merce has been with the national economy fusion depth, involved in manufacturing, finance, services, retail and other industries. merce has grown soon ,but the domestic accounting standards and no revenue recognition of merce transactions for explicitly stipulates, therefore, the author thinks that to in merce transaction revenue recognition research is necessary .in2006 promulgated by the ministry of finance inour country "accounting standards for enterprises no. 14 e" in detail the basic principles of revenue recognition rules, which is beneficial to the industry's revenue recognition and measurement standardization, standardize the market economic order. But the rapid development of merce enterprises has a certain impact on the current accounting standards. Mainly reflected in the as the carrier of new business models in the business type, transaction process and the way e 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 merce 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