基于文本挖掘的新旧收入准则差异及诉求分析

Analysis of Differences and Demands of New and Old Income Standards Based on Text Mining

摘要: 新收入准则自2017年发布至今一直备受关注，收入准则的规范对财务报表以及对外报送的财务数据有着重要影响。因此，本文利用Python程序语言，通过对新旧收入准则以及会计视野论坛帖子进行文本挖掘，制作词云，进而对比、联系，总结出新旧准则着重关注点的差异。同时，通过分析得出会计师对于新准则目前还处于学习与摸索实务运用的阶段，且持有较积极的态度的结论。基于此，我们还提出了几点建议，使收入准则在经济活动中更好的发挥作用。

Abstract: Since the new income standard was issued in 2017, it has been paid close attention to. The standard of income standard has an important impact on the financial statements and the financial data submitted to the outside world. Therefore, this paper uses python programming language, through the text mining of the old and new income standards and accounting vision forum posts, to make word clouds, and then compare and contact, sum up the differences between the old and new standards. At the same time, through the analysis, it is concluded that accountants are still in the stage of learning and exploring the practical application of the new standards, and hold a more positive attitude. Based on this, we also put forward some suggestions to make the income standard play a better role in economic activities.