新收入准则对房地产企业的影响.docxVIP

摘 要 《企业会计准则第 14号——收入》于2017年7月由财政部颁布，该新准则与《国际财务报告准则第15号——与客户之间的合同产生的收入》有着连贯性和同步的变化趋势，对企业提出了更高的要求，对收入确认的方式、时间及内容都有更为具体和详细的规定。 本文对新收入准则的五个部分进行了剖析，收入确认原则得到修改，变更为商品的控制权转移。企业确认收入不仅可以在某一时点确认，符合准则的还可以在一段时间确认收入。 实施《企业会计准则第 14号——收入》会给许多行业带来很大影响，例如房地产行业、通信行业、电商行业等。本文以碧桂园为例子，碧桂园在2017年中期报告中提前应用新收入准则，通过分析其收入确认流程的变化、财务状况的改变以及运营成效的变化，来剖析房地产行业对新收入准则的适应过程中可能产生的变化。 通过碧桂园这一实例，笔者发现房地产行业实施新收入准则可能存在下列难点和缺陷：收入确认方法判断难度大、利润操纵空间大、确定履约进度难度大。这就需要有关部门对新收入准则的实施有明确相关规定，企业自身也要提高房地产企业披露要求以及提升会计人员的判断能力。 关键词：房地产行业；新收入准则?MACROBUTTON NoMacro [Click and type abstract text here.] Abstract The Ministry of Finance issued on July 5, 2017 by the accounting standards for enterprises no. 14 - revenue, new income standards to make major changes and improvement in many ways, to the enterprise revenue recognition way, affirm income point or time put forward higher request, also with the international financial reporting standards. 15 - the contract between the client and the resulting revenue kept convergence criterion. This paper explains the five steps of the new revenue criterion. The revenue recognition principle changes from the risk and reward transfer to the control transfer. Enterprises can not only recognize revenue at a certain point in recognition, in line with the criteria can also recognize revenue in a period of time. The implementation of CAS14 (2017) will have a great impact on many industries, such as real estate industry, communication industry, e-commerce industry, etc. This paper takes country garden as an example. In its mid-2017 report, country garden applied the new revenue criterion in advance. By analyzing the changes in its revenue recognition, financial status and operating results, the paper interprets the impact of the new revenue criterion on the real estate industry. This paper finds that there are the following shortcomings in the implementation of the new revenue criterion in the real estate industry: it is difficult to judge the revenue recognition method, large profit manipulat