题目：企业收入确认问题研究摘要收入的确认是否符合收入标准和确认原则对企业有着极大的影响，同时也关系到我国乃至国际的经济能否顺利发展。论文首先详细分析了新会计准则中，收入作为重要的会计要素确认和计量的方法和原则，然后分析《收入准则》中收入的定义，并点出了收入的特征，说明了会计人员确认收入的方式以及确认收入应当注意的事项。接着从偷税漏税、虚构收入、提前确认收入、推迟确认收入和确认的多样性复杂性五个方面来说明了收入确认在实际运用中面临的营业收入的陷阱以及确认的多样性与复杂性。最后在此基础上提出了不断完善收入确认的基本程序、努力提高会计人员的职业判断能力和重视对财税会计体系的构建的建议，以期对于完善企业会计收入确认的问题有所助益。 关键词：收入确认 企业收入 AbstractWhether the recognition of income is in line with the income standards and the principle of recognition has a great impact on enterprises, but also related to the development of our country and even the international economy. Firstly, a detailed analysis of the new accounting standards and income as the method and principle of the confirmation and measurement of accounting elements important, then analyzes the "standards" in the definition of income income, and the income characteristics, illustrates the matters accounting personnel confirm income and income confirmation should be paid attention to. Then from the tax evasion, fictitious income, early recognition of revenue, delayed recognition of five aspects of the complexity of income diversity and confirmed to illustrate the revenue recognition faced in the practical application of business income trap and confirm the diversity and complexity of. Finally put forward on the basis of perfecting the basic procedures, revenue recognition to improve the occupation judgment ability of the accountants and the importance of accounting and taxation system construction proposal, in order to improv...
