收入确认视角下科技企业审计风险研究——以四川观想科技为例

Research on Audit Risks of Technology Enterprises from the Perspective of Revenue Recognition—A Case Study of Sichuan Guanxiang Technology Co., Ltd.

摘要: 为探讨科技企业收入确认视角下的审计风险，选取四川观想科技股份有限公司为研究对象，基于其因提前确认收入被监管处罚的典型案例，采用文献综述与案例分析方法展开系统研究。该公司将应于2024年确认的1051.10万元技术服务合同收入提前至2023年第三季度确认，导致当期营业收入虚增485.94万元、净利润虚增85万元。在2023年归属于母公司股东的净利润为−208.51万元(上市后首亏)的背景下，该行为凸显管理层粉饰报表的动机。研究发现，收入提前确认源于合同管理不规范、履约义务认定不清及内部控制执行不到位，销售穿行测试虽然能揭示流程异常，但其有效性依赖于样本覆盖与程序设计的针对性。研究结论表明，需从企业内部控制体系优化、注册会计师审计程序完善及监管信息披露强化等层面进行制度性调整，为科创板高科技企业IPO审计实践提供借鉴。

Abstract: To explore audit risks of technology enterprises from the perspective of revenue recognition, this study selects Sichuan Guanxiang Technology Co., Ltd. as the research subject and conducts a systematic analysis based on its typical case of regulatory penalties for premature revenue recognition, employing literature review and case study methods. The company was sanctioned by regulators for prematurely recognizing revenue of RMB 10.511 million in the third quarter of 2023 that should have been recognized in 2024, resulting in an overstatement of operating income by RMB 4.859 million and net profit by RMB 0.85 million. Given that the company reported a net loss attributable to parent shareholders of RMB 2.085 million in 2023—its first loss since going public—this behavior highlights management’s incentive to embellish financial statements. The study identifies that premature revenue recognition stems from inadequate contract management, unclear identification of performance obligations, and weak internal control implementation. While sales walkthrough tests can reveal process anomalies, their effectiveness depends on sample coverage and procedural specificity. The findings suggest that institutional adjustments are needed to optimize internal control systems, improve audit procedures, and strengthen regulatory information disclosure, providing practical implications for IPO audits of high-tech enterprises on the STAR Market.