摘 要
本文旨在探讨新收入准则下企业收入确认的问题与对策。首先概述了新收入准则的定义、特点及主要内容，通过与旧准则的比较分析，揭示了新准则在计量方式、收入确认条件及信息披露要求等方面的显著变化。随后，深入剖析了新收入准则下企业收入确认存在的关键问题，包括确认金额的不一致性、合同变更处理的差异性、信息披露的不充分以及入账金额的不真实性。针对这些问题，本文提出了相应的对策，包括优化收入确认流程、加强合同变更审批、提升信息披露质量以及加强收入核算与审计。通过本研究，旨在为企业更好地适应新收入准则提供实践指导，促进企业财务报告的准确性和透明度的提升，进而保障资本市场的健康发展。本研究对于完善会计准则体系、提升企业财务管理水平具有重要意义。
关键词：新收入准则；收入确认；会计信息质量
Abstract
This paper aims to discuss the problems and countermeasures of enterprise revenue recognition under the new revenue criteria. First of all, the definition, characteristics and main contents of the new revenue criteria are summarized. Through the comparative analysis with the old criteria, the significant changes of the new criteria in the way of measurement, revenue recognition conditions and information disclosure requirements are revealed. Subsequently, the key problems existing in the enterprise revenue recognition under the new revenue criteria are deeply analyzed, including the inconsistency of the recognition amount, the difference of the contract change processing, the insufficient information disclosure and the inauthenticity of the recorded amount. In view of these problems, this paper puts forward the corresponding countermeasures, including optimizing the revenue recognition process, strengthening the approval of contract change, improving the quality of information disclosure, and strengthening the revenue accounting and audit. Through this study, it aims to provide practical guidance for enterprises to better adapt to the new revenue standards, promote the accuracy and transparency of enterprise financial reports, and then ensure the healthy development of the capital market. This study is of great significance to improve the accounting standard system and improve the financial management level of enterprises.
Key words: New revenue criteria; revenue recognition; quality of accounting information
目 录
中文摘要 I
英文摘要 II
目 录 III
引 言 1
第1章、新收入准则相关概述 2
1.1、新收入准则的定义 2
1.2、新收入准则的特点 2
1.3、新收入准则的主要内容 2
第2章、新收入准则与旧准则的比较分析 4
2.1、计量方式的转变 4
2.2、收入确认条件的异同 4
2.3、信息披露要求的增加 4
第3章、新收入准则下企业收入确认存在的问题 6
3.1、确认金额不一致 6
3.2、合同变更处理不一致 6
3.3、信息披露不充分 6
3.4、入账金额不真实 7
第4章、新收入准则下企业收入确认的对策 8
4.1、优化收入确认流程 8
4.2、加强合同变更审批 8
4.3、提升信息披露质量 8
4.4、加强收入核算与审计 9
结 论 10
参考文献 11
