我国新旧收入确认准则比较研究.docxVIP

PAGE 10 我国新旧收入确认准则比较研究 摘 要 随着我国经济的日益发展，商业模式的不断丰富，2017年7月5日，我国财务部发布《企业会计准则第14号——收入》（即新收入确认准则），修订准则的目的一是解决我国2006年发布的旧收入确认准则在经济发展中浮现的问题；二是使我国收入准则与IFRS 15持续趋同。本文针对新旧收入确认准则进行比较研究，首先，通过阅读有关文献，分析新收入确认准则修订的背景及意义；其次，将新旧收入确认准则进行对比，阐述两者的共同点和主要差异，分析新收入确认准则的优势；最后，分析实施新收入确认准则对企业、行业、会计处理方面的影响，并对政府部门、企业、财务人员三个方面提出相应的建议和看法。 关键词：新收入准则；收入确认；差异比较； A Comparative Study of New and Old Income Recognition Criteria in China Abstract With the continuous development of Chinas economy and the continuous enrichment of business models, on July 5, 2017, the Ministry of Finance of China issued Enterprise Accounting Standards No. 14-Revenue (the new revenue recognition standard). Solve the problem that the old income recognition standard issued by China in 2006 has emerged in economic development; the second is to make Chinas income standard continue to converge with IFRS 15. This article conducts a comparative study of the new and old revenue recognition standards. First, by reading the relevant literature, the background and significance of the revision of the new revenue recognition standards are analyzed. Second, the new and old revenue recognition standards are compared, and the common points and major differences between the two are explained. The advantages of the revenue recognition standard; finally, analyze the impact of the implementation of the new revenue recognition standard on enterprises, industries, and accounting treatment, and put forward corresponding suggestions and views on government departments, enterprises, and financial personnel. Keywords: new income criterion; income confirmation; difference comparison; 目 录 TOC \o 1-3 \h \z \u 摘 要 I Abstract II 一、引言 1 （一）论文研究的意义 1 （二）论文的结构和研究方法 1 （三）文献综述 1 二、新收入确认准则的修订概述 2 （一）修订的背景 2 （二）修订的意义 2 1.增强合同使用意识 2 2.提升收入信息的质量 3 3.全面提升企业管理水平 3 （三）修订的主要内容 3 1. “五步法”模型 3 2.收入确认的判断条件 4 3.包含多重交易安排合同的处理 4 4.某些特定的交易（或事项）的处理 4 三、新旧收入确认准则的比较 4 （一）新旧收入确认准则的共同点 4 （二）新旧收入确认准则的差异 4 1.准则的