摘 要：随着国家大力支持互联网、云计算以及移动支付的发展，使一些电商企业迅速成长。电商企业的商业模式比较多样复杂，导致电商行业的收入确认与计量与其他行业不同。本文首先阐述收入的概念以及新收入准则的主要内容，从4个角度分析新旧准则的差异。以电商企业作为切入点，简述企业的收入类型、业务模式或商业模式。本文将以电商企业唯品会为例，简述它的收入类型及其确认与计量，实施新收入准则后对它产生的影响，分析在新收入准则下收入确认与计量存在的问题并提出相关建议。

关键词： 新收入准则 业务模式 代理人 确认 计量

Abstract：With the state's strong support for the development of Internet,cloud computing and mobile payment, some e-commerce enterprises are growing rapidly. The business models of e-commerce enterprises are diverse and complex,which makes the revenue recognition and measurement of e-commerce industry different from other industries. This paper first expounds the concept of income and the main content of the new income standard, and analyzes the differences between the new and old standards from four perspectives. Taking e-commerce enterprises as the starting point,this paper briefly describes the types of income, business models or business models of enterprises. This paper will take vipshop as an example,briefly describe its revenue types and itsrecognition and measurement,the impact on it after the implementation of the new revenue standard, analyze the problems existing in the revenue recognition and measurement under the new revenue standard, and put forward relevant suggestions.

Key Word：New income standard Business model agent confirm metering