新收入准则对互联网企业收入确认的影响摘 要为适应复杂多样的经济业务并借鉴国际收入准则，财政部于 2017 年 7 月 19 日发布了重新修订的《企业会计准则第 14 号一一收入》，规范了企业的收入确认和计量，对提高财务报表的质量有重要意义。本文研究了互联网企业的收入确认问题，总结了新收入准则修订的主要内容，分析了互联网企业在新收入准则下销售收入的相关账务处理问题，针对其在处理过程上存在的问题，提出了相应的建议。对于此次的研究和分析，加强了对新收入准则的理解，使互联网企业收入确认更具规范性，财务报表更具准确性和可比性。关键词：互联网企业；新收入准则；确认收入；影响IThe impact of new standards on revenue recognition of revenue from Internet companiesAbstractIn order to adapt to the complex and diverse economic business and draw on the international income standards, the Ministry of Finance issued the revised Enterprise Aaccounting Standard No. 14 :Revenue on July 19,2017,which regulates the recognition and measurement of the enterprise income , which is of great specification to improve the quality of financial statements.This paper studies the Internet enterprise revenue recognition problems, summarizes the main content of the revision of the new income, analyzes the Internet enterprises under the new income principles sales related accounting treatment problems, aiming at the problems in process, put forward the corresponding Suggestions. For the research and analysis, to strengthen the understanding of the new income principles, and make the Internet enterprise revenue recognition more normative, more accuracy and comparability of financial statements. Key words: Internet companies; New revenue criteria; Revenue recognize; ImpactII目 录摘 要....................................................IAbstract.................................................II一、绪 论.................................................1（一）研究背...
