新收入准则对通信企业的影响——以中国联通为例内容摘要为规范复杂的交易和新型的业务，与国际会计收入准则趋同，2017 年财政部发布了新修订的《企业会计准则第 14 号——收入》，规定从 2018 年 1 月 1 日起逐步推行。通信行业业务种类繁多，向客户出售的套餐合约也变得多种多样，新收入准则的执行对通信企业影响较大。本文以新收入准则为依据，重点分析和讨论新收入准则，阐明了新旧收入准则的差异，新收入准则下收入确认的“五步法”模型，并以“中国联通”为例，结合中国联通的对捆绑销售业务、奖励积分业务等分析收入的确认与计量，说明新收入准则对通讯企业的影响，最后对企业实施新收入准则遇到的问题作出总结和提出建议，为企业在实施新收入准则时可能面对到的对财务信息、经营管理的问题提出一些预见性的建议和措施，以达到帮助企业做出正确规划和决策的效果。关键词：新收入准则；通信业；影响IThe Influence of New Income Standard on Communication Enterprise——Taking China Unicom as an ExampleAbstractIn order to regulate complex transactions and new types of business, and to converge with the international accounting income standards, the Ministry of Finance issued the newly revised Accounting Standards for Enterprises No.14-Income in 2017, which is to be implemented gradually from January 1, 2018. There are many kinds of businesses in the communications industry, and the package contracts sold to customers have also become diversified. The implementation of the new income criteria has a great impact on communications enterprises. Based on the new income criterion, this paper focuses on the analysis and discussion of the new income criterion, illustrates the differences between the old and new income criteria, and the "five-step" model of income recognition under the new income criterion. taking "China Unicom" as an example, combining with the recognition and measurement of income from China Unicom's bundled sales business and bonus points business, this...
