我国软件企业收入确认问题解决之道——基于新国际收入准则

发布时间：2019-04-12 14:24

【摘要】：软件行业以销售商品和提供服务为盈利模式,伴随着经济创新和交易形式的日益复杂,我国现行收入准则与软件企业收入确认实务的不适应性不断加深,软件业务经济实质的辨认和收入确认时点的判断成为软件企业收入确认实务的难点。新国际收入准则采用权利义务转移模型,以合同为基础确认收入,取消对销售商品和提供劳务的划分,将有望解决软件企业收入确认存在的问题,因此,有必要分析我国软件企业收入确认存在的问题,借助案例对比分析新旧收入准则,探讨新国际收入准则在软件企业收入确认中的应用,建议重视新兴业务带来的收入确认前沿性问题,进一步完善收入确认相关概念,加强软件业务监理标准建设和监理人才培养,提高收入信息披露标准。
[Abstract]:The profit model of software industry is selling goods and providing services. With the increasing complexity of economic innovation and transaction forms, the inadaptability between the current income criteria and the revenue recognition practice of software enterprises in China is deepening. It is difficult for software enterprises to identify the essence of software business economy and to judge the time point of revenue recognition. The adoption of the rights and obligations transfer model in the new international revenue guidelines, the recognition of revenue on the basis of contracts and the elimination of the division between the sale of goods and the provision of services will hopefully solve the problems in the recognition of revenue for software enterprises. It is necessary to analyze the problems existing in the revenue recognition of software enterprises in our country, and to discuss the application of the new international income standards in the recognition of software enterprises' income by comparing the new and old income criteria with the help of case studies. It is suggested that we should pay more attention to the frontier problem of revenue recognition brought about by emerging business, further improve the related concepts of revenue recognition, strengthen the construction of software business supervision standards and the cultivation of supervision talents, and improve the standard of income information disclosure.
【作者单位】：东北林业大学经济管理学院;
【分类号】：F275;F49

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