浅析新收入准则的实施对公司财务报表的影响—以长城汽车公司为例摘要全球经济一体化进程持续加快，而各国的会计准则也随之发生了极大的变化。国际化是其最显著的特征，我国财政部顺应时代发展的潮流，在2017年7月也针对企业会计收入准则进行了修订。从不同的层面对财务及特殊业务处理进行了优化。会计准则国际趋势是大势所向，“一带一路”、“金砖四国”等一系列对外战略，促进了各国间的经济与文化交流。在此背景下，企业应重视自身评估收入准则的变化，从实际出发正视原先存在的问题并积极应对。新收入准则的实施给公司带来的变化是多样化的，其中财务报表的变动最为显著，公司应客观的认识变动，正视带来的改变与风险。本文探讨了新收入准则与原收入准则间的差异，以长城汽车公司为例，了解原收入准则下公司财务存在的问题及新收入准则带来的变化，从不同角度出发提出相应的对策与建议。关键词：新收入准则；公司财务报表；影响分析；长城汽车公司AbstractTheprocessofglobaleconomicintegrationcontinuestoaccelerate,andtheaccountingstandardsofvariouscountrieshavealsoundergonetremendouschanges.Internationalizationisthemostprominentfeature.Inaccordancewiththetrendofthetimes,theMinistryofFinanceofChinaalsorevisedtheaccountingincomestandardsforenterprisesinJuly2017.Thefinancialandspecialbusinessprocessesareoptimizedfromdifferentlevels.Theinternationaltrendofaccountingstandardsisaseriesofforeignstrategies,suchas"onebeltandoneroad"and"BRICs",whichhavepromotedtheeconomicandculturalexchangesamongcountries.Inthiscontext,enterprisesshouldpayattentiontothechangeoftheirownincomeevaluationcriteria,faceuptotheexistingproblemsfromtheactualpointofviewandactivelyrespondtothem.Theimplementationofthenewrevenuestandardshasbroughtdiversifiedchangestothecompany,amongwhichthechangesinfinancialstatementsarethemostsignificant.Thecompanyshouldrecognizethechangesobjectivelyandfaceuptothechangesandrisks.Thispaperdiscussesthedifferencebetweenthenewrevenuestandardandtheoriginalrevenuestandard.TakingGreatWallAutomobileCompanyasanexample,itunderstandsthefinancialproblemsofthecompanyundertheoriginalrevenuestandardandthechangesbroughtbythenewrevenuestandard,andputsforwardcorrespondingcountermeasuresandsuggestionsfromdifferentangles.Keywords:NewIncomeCriteria；CorporateFinancialStatements；impactanalysis；GreatWallMotorCompany目录一绪论...................................................................4（一）研究背景和研究意义.............................................4（二）文献综述........................................................51.国外研究现状........................................................52.国内研究现状........................................................63.研究内容与方法......................................................7二新收入准则和原收入准则之间的差异.......................................7（一）收入准则修订的变化..............................................7（二）新收入准则和原收入准则之间的差异................................81.模型向单一模型的转变................................................82.收入确认时点的变化..................................................93.收入确认和计量的变化................................................9（三）新收入准则影响的行业...........................................10三新收入准则的实施对长城汽车公司财务报表的影响..........................10（一）长城汽车公司简介...............................................10（二）新旧收入准则下长城汽车公司收入计量对比.........................111.原收入准则下长城汽车...
