会计财务管理专业 浅析新收入准则对企业财务成果的影响研究

I浅析新收入准则对企业财务成果的影响研究摘 要 2017 年 7 月我国财政部修订发布了《企业会计准则第 14 号——收入》，并规定该准则从 2018 年 1 月 1 日起执行，新收入准则的颁发与实施，会给众多行业合同收入的确认和计量造成影响，进而影响企业的财务成果。本文以新收入准则的内容为依据，分析新收入准则对企业财务成果的影响，通过对新城控股公司 2018 年第一季度的财务报表进行分析，论证新准则对财务成果的具体影响，提出企业执行新准则的建议。企业在经营发展中，及时落实新收入准则，并正确认识新收入准则的变化对企业预期产生的影响，进而采取有效措施加以应对，对促进企业的持续发展有着极为重要的推动作用。关键词：新收入准则；五步法；财务成果；净利润IIOn the revenue effects of the new standards on corporate financial resultsAbstract In July 2017， the Ministry of Finance revised and issued Enterprise Accounting Standard No. 14 -- revenue ， and stipulated that this standard will be implemented from January 1，2018， and the new revenue standard will be issued and implemented， it will affect the recognition and measurement of contract income in many industries ， and then affect the financial results of enterprises. Based on the content of the new income standard ， this paper analyzes the impact of the new income standard on the financial results of enterprises ， and demonstrates the concrete impact of the new income standard on the financial results by analyzing the financial statements of Xincheng Holding Company in the first quarter of 2018 ， make suggestions for enterprises to implement the new standards. In the course of business development， enterprises should implement the new income criterion in time， and correctly understand the influence of the change of the new income criterion on the expectation of enterprises ， and then take effective measures to deal with it ， to promote the sustaina...