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| 新收入准则在电商企业中的应用及其影响 摘 要：随着互联网和移动支付的普及，我国电商企业发展迅速。由于电商企业自身经营模式的多样性和复杂性使其收入确认与计量与其他行业不同。本文首先阐述与收入相关的概念，对比分析新旧收入准则的差异。以电商企业作为切入点，介绍电商企业的业务模式和收入类型。本文将以唯品会为例，介绍其收入类型及其确认与计量，新收入准则实施后对其产生的影响，分析收入确认与计量在新收入准则下存在的问题并提出相关建议。 关键词： 新收入准则 电商企业 收入确认与计量 Abstract：With the popularity of Internet and mobile payment, China's e-commerce enterprises are developing rapidly. Due to the diversity and complexity of e-commerce business model,its revenue recognition and measurement is different from other industries. This paper first expounds the concepts related to income,and compares and analyzes the differences between the new and old income standards. Taking e-commerce enterprises as the breakthrough point,this paper introduces the business model and income type of e-commerce enterprises. This paper will take vipshop as an example to introduce its revenue types,recognition and measurement,the impact of the implementation of the new revenue standard on it, analyze the problems of revenue recognition and measurement under the new revenue standard, and put forward relevant suggestions. Key Word：New income standard E-commerce enterprises Revenue recognition and measurement |
