新收入准则对电商企业收入确认的影响——以A企业为例

The Impact of the New Revenue Standard on Revenue Recognition for E-Commerce Enterprises—A Case Study of Company A

摘要: 本研究探讨新版《企业会计准则第14号——收入》对电商企业的会计核算影响，以A公司为例。新准则引入了基于控制权转移的收入确认模型，即“五步法”模型，显著改变了电商企业的收入确认方法。通过分析A公司外卖平台的不同收入类型，揭示了新准则在实际应用中的具体变化与挑战。研究表明，新准则提高了财务报告的一致性和透明度，但也增加了会计处理的复杂性。为此，建议电商企业加强专业培训、优化信息系统、提高信息披露透明度并定期审查调整收入确认政策。

Abstract: This study explores the impact of the revised “Accounting Standard for Business Enterprises No. 14—Revenue” on the accounting practices of e-commerce companies, using Company A as a case example. The new standard introduces a revenue recognition model based on the transfer of control, known as the “five-step model”, which has significantly changed the revenue recognition methods of e-commerce enterprises. By analyzing the different revenue types of Company A’s food delivery platform, this paper reveals the specific changes and challenges brought by the new standard in practical application. Research shows that the new standard enhances the consistency and transparency of financial reporting, but also increases the complexity of accounting processes. Therefore, it is recommended that e-commerce enterprises strengthen professional training, optimize information systems, improve the transparency of information disclosure, and regularly review and adjust revenue recognition policies.