直播电商下中小型电商企业会计核算模式转型研究

Research on the Transformation of Accounting Mode of Small and Medium-Sized E-Commerce Enterprises under Live Broadcast E-Commerce

摘要: 直播电商作为一种新型的交易方式，在电子商务领域呈现快速的发展态势，但因其具有高频次、多主体、复杂分账等特性，对传统会计核算模式构成了严峻的挑战。为探索适配直播特性的会计核算框架，解决收入成本确认模糊、多平台数据割裂及新型交易规则缺失等核心问题。研究提出构建业财一体化系统、推动行业数据接口与核算规则标准化、创新会计处理指引等策略。研究揭示，这些策略对于促进中小型电商企业会计核算模式，提升会计核算时效性与合规性具有促进作用。

Abstract: As a new type of transaction mode, live e-commerce shows a rapid development trend in the field of e-commerce, but it poses a severe challenge to the traditional accounting mode because of its high frequency, multi-agent, complex ledger and other characteristics. In order to explore the accounting framework suitable for live broadcast characteristics, and solve the core problems such as fuzzy revenue and cost recognition, multi-platform data fragmentation and the lack of new transaction rules. Research and propose strategies such as building an industry finance integration system, promoting the standardization of industry data interface and accounting rules, and innovating accounting treatment guidelines. The research reveals that these strategies can promote the accounting mode of small and medium-sized e-commerce enterprises, improve the timeliness and compliance of accounting, and provide financial protection for small and medium-sized enterprises to seize the live dividend.