摘 要

会计准则的变更对收入的计量起着至关重要的作用，在确认收入方面也具有同样重要的理论意义。手机游戏企业作为近几年来的国内新兴产业，这类游戏的收入主要来源于各种虚拟商品的销售，其依赖网络交易的特性导致对收入确认的计量方式尤为至关重要。本篇论文是以国内排名靠前的腾讯游戏为例，基于现行的会计收入准则，对腾讯游戏旗下的手游进行系统性的研究，针对实际确认收入中可能存在问题进行分析，提出相对应的审计解决方案。有助于今后的审计人员对手游企业的收入构成、盈利模式等各类指标评价更为客观，为如何合理的进行收入确认提供了一定的参考和借鉴，也进一步丰富收入相关的审计风险研究。

关键词：腾讯游戏；手游企业；收入确认；收入审计风险

The change of accounting standards plays a vital role in the measurement of income and also has an equally important theoretical significance in the recognition of income. As an emerging industry in China in recent years,the revenue of mobile game enterprises mainly comes from the sales of various virtual goods. As a result of its dependence on online transactions,the measurement method of revenue recognition is particularly important. This paper takes Tencent Games, which ranks among the top in China, as an example.Based on the current accounting revenue standards,this paper conducts a systematic study on mobile game of Tencent Games, analyzes the possible problems in actual revenue recognition, and puts forward corresponding audit solutions. It is helpful for future auditors to be more objective in evaluating various indicators such as revenue composition and profit model of mobile gaming enterprises, which provides certain reference and reference for how to reasonably recognize revenue and further enrich the research on revenue-related audit risks.

Key words: Tencent Game; Mobile Game Enterprises; Revenue Recognition; Income Audit Risk