新旧收入准则的对比——以湖南涟钢建设有限公司为例新旧收入准则的对比——以湖南涟钢建设有限公司为例摘 要自改革开放以来，我国经济制度不断的进行完善，市场经济蓬勃发展，经济管理制度逐渐变为市场经济的管理方式。我国的收入准则的建立和会计管理制度正在与国际相接轨，不断完善会计制度是我们努力的目标。虽然我国经济交易市场的活跃程度逐渐提高, 但伴随着出现各式各样的交易问题亟待解决。收入是企业利润的源泉。与旧会计准则相比，新会计准则在收入的核算、确认、计量、列报等各方面都做出了相应的完善。自新会计准则颁布后，对企业收入核算造成深远影响，与此同时新旧收入准则之间的差异得到了社会各界人士重点关注。为了更好地研究和探讨新旧收入准则的差异，我采取查阅书籍与文献、研究真实案例，比如关于新收入准则对企业的收入确认、退货退款以及可变对价的影响。本文将会从收入和新旧收入准则的定义、新旧收入准则收入确认的条件之间的差异、新旧收入准则计量的原则以及适用的范围、新旧收入准则的优缺点等多方面出发，使得更多人了解和增强会计收入制度的相关知识，有利于在经济市场中更好地持续发展。关键词：新收入准则；收入核算；会计计量；企业利润等北京理工大学珠海学院 2020 届本科生会计双学位毕业论文Comparison of New and Old Income Standards——Taking Hunan Liangang Construction Co., Ltd as an exampleAbstractAfter the reform and opening up policy was published, China’s economic system has been continuously completed, and because of the booming of market economy, the economic management system has gradually become the management method of market economy. Besides because the income standards is set up in China and the accounting management system in China is catching with the international system, that it is our goal to constantly improve the accounting system. Although the active degree of China’s economic trading market has gradually increased, it still accompanied with a variety of trading problems to be solved urgently.Income is the source of corporate profits. Compared with the old income accounting s...
