I新收入准则对房地产行业的影响探析——以碧桂园集团为例摘 要本研究以房地产行业为研究对象，分析新收入标准实施后的市场反应、新收入标准和新收入标准修订内容的变化以及新收入标准对房地产企业的影响相关房地产公司披露的信息，并且以碧桂园集团作为案例进行分析探讨，为更多的房地产公司提供指导与借鉴经验。关键词：新收入准则；五步法收入模型；收入；收入确认；时点IIA deep analysis of the influence of the new revenue criterion on XX industry——Take Evergrande propertiesAbstractThis study takes the real estate industry as the research object, analyzes the market reaction after the implementation of the new income standard, the changes of the new income standard and the revised content of the new income standard, as well as the impact of the new income standard on the real estate enterprises, and analyzes the information disclosed by the real estate companies, taking the country garden group as a case, so as to provide guidance and reference experience for more real estate companies.Key words: New revenue criteria ； Five-step revenue model ； income ； Revenue recognition；pointIII目 录摘 要..........................................................................................................................................IAbstract....................................................................................................................................II目 录...................................................................................................................................1一、引 言.................................................................................................................................1（一）研究背景.............................................................................................................1（二）研究目的.....................................................................................................
