摘 要新时代背景下,宠物行业发展迅速,但我国尚未形成宠物行业的法律法规和行业标准,宠物行业目前仍处于自发生长阶段,收入的确认和核算存在很多会计准则未规范的地方。收入是企业会计核算中的重要组成部分,是企业经营好坏的直观表现,更是直接影响企业未来决策的重要因素,因此收入核算在会计核算上起引导作用,企业应该更加重视收入核算的相关问题。本文围绕宠物行业展开分析,以某宠物医院有限公司为研究对象,采用实地考察法、文献研究法的研究方法,对某宠物医院有限公司收入核算现状进行分析。经研究发现,某宠物医院有限公司在收入核算方面存在业务流程不合理、核对收入不及时、收入核算系统不完善的问题,不利于企业健康可持续发展。针对以上问题,本文分析了其产生的原因,并提出优化业务流程、建立监督管理制度、提高收入核对的及时性、完善收入核算系统并加强会计人员培训等对策建议。通过有效的手段解决现有的问题,以期能够完善公司管理体制,规范收入核算,如实反映公司的经营业绩,促进公司持续健康发展。关键词:宠物行业; 收入核算; 管理机制; 准确性AbstractUnder the background of the new era, the pet industry develops rapidly, but the laws, regulations and industry standards of pet industry have not been formed in our country. At present, the pet industry is still in the stage of spontaneous growth. There are many places where the accounting standards are not standardized in the recognition and accounting of income. Income is an important part of enterprise accounting, an intuitive expression of enterprise management, and an important factor that directly affects the future decision-making of enterprise. Therefore, income accounting plays a guiding role in accounting, and enterprises should pay more attention to the relevant issues of income accounting.Based on the analysis of pet industry, this paper takes Zhengzhou Ruipeng Pet Hospital Co., Ltd. as the research object, and adopts the methods of on-the-spot investigation and literature research to analyze the income accountin...