新收入准则对房地产企业的影响研究——以碧桂园为例[摘要]在社会经济迅速发展的背景之下，越来越多的新型业务开始进入市场，当前企业的收入结算方式也呈现出多样化的特点，传统的收入准则难以合理的进行收入确认和计量。为了更好的解决问题，我国需要充分的结合国际的会计准则和收入准则的特点，对国内的会计准则进行调整和完善，使我国会计准则和国际准则达到一致状态，因此我国财政部在2017年对原有的企业会计准则进行了调整和优化，出台了修订标准《企业会计准则第14号——收入》。在对原有的收入准则进行修订之后，构建了收入确认模型，有效的解决了在传统收入确认标准当中存在的确认标准模糊的问题，使得不同行业、经济体和交易方式的收入确认能够进行有效的对比。本文主要通过房地产企业的角度，介绍了新收入准则发生的背景以及新收入准则的变化内容。同时，结合碧桂园的具体案例,从盈利能力、营运能力、和偿债能力三个方面的财务指标说明新收入准则的应用对房地产企业产生的影响，并给出三点关于应用新收入准则的注意事项。[关键词]新收入准则；房地产企业；碧桂园；影响ResearchontheImpactofNewIncomeStandardsonRealEstateEnterprises——TakeCountryGardenasanexampleAbstract：Inthecontextofrapidsocialandeconomicdevelopment,moreandmorenewbusinesseshavebeguntoenterthemarket,andthecurrentincomesettlementmethodsofenterprisesalsoshowdiversifiedcharacteristics.Traditionalincomestandardsaredifficulttoreasonablycarryoutincomerecognitionandmeasurement.Inordertobettersolvetheproblem,mycountryneedstofullyintegratethecharacteristicsofinternationalaccountingstandardsandincomestandards,adjustandimprovedomesticaccountingstandards,sothatmycountry’saccountingstandardsandinternationalstandardsareconsistent.Therefore,theMinistryofFinanceofmycountryin2017Theoriginalaccountingstandardsforbusinessenterpriseswereadjustedandoptimized,andtherevisedstandard"AccountingStandardsforBusinessEnterprisesNo.14-Revenue"wasissued.Afterrevisingtheoriginalrevenuestandards,arevenuerecognitionmodelwasconstructed,whicheffectivelysolvedtheproblemofvaguerecognitionstandardsintraditionalrevenuerecognitionstandards,andenabledrevenuerecognitionindifferentindustries,economies,andtransactionmethodstobeeffective.Contrast.Thisarticlemainlyintroducesthebackgroundofthenewincomestandardsandthechangesinthenewincomestandardsfromtheperspectiveofrealestatecompanies.Atthesametime,combinedwiththespecificcaseofCountryGarden,itexplainstheimpactoftheapplicationofthenewincomestandardonrealestatecompaniesfromthethreefinancialindicatorsofprofitability,operatingcapacity,andsolvency,andgivesthreepointsabouttheapplicationofthenewincomestandard.matter.Keywords：newincomestandards;realestateenterprises;CountryGarden;influence1目录引言................................................................2一、新收入准则的主要变化...........................................31、统一收入确认模型............................................32、多重交易安排合同的会计处理..................................33、收入确认条件................................................4二、新收入准则下碧桂园的收入概况...................................51.碧桂园概况...................................................52.新收入准则下碧桂园的收入概况.................................6三、新收入准则对房地产企业的影响分析——以碧桂园为例...............71.盈利能力影响分析.............................................72.营运能力影响分析.............................................83.偿债能力影响分析............................................10四、应用新收入...
