浅析新收入准则对企业财务信息的影响摘要随着我国市场经济的发展，财政部于2017年颁布了新修订的《企业会计准则第14号——收入》，取代了2006年发布的《企业会计准则第14号——收入》，这是克服旧收入准则的许多不足的重大举措。并且，这在一定程度上代表了我国会计方面相关法律的改革进程，逐步向国际化标准迈进的一种发展趋势。纵观会计行业发展历程，不难发现，收入准则的变化不仅会对企业的财务业绩产生非常大的影响，而且对企业的管理和运营产生深远而重大的影响，对各行各业产生的影响也是千差万别的。本文首先阐述新收入准则的主要变化，以碧桂园房地产公司为例进行案例研讨，提出相关的建议与措施，以此帮助企业更好的应对这一准则的变化。关键词：新收入准则；收入确认；财务信息；碧桂园IAbstractWiththedevelopmentofChina'smarketeconomy,theMinistryofFinancepromulgatedthenewlyrevised“AccountingStandardsforBusinessEnterprisesNo.14–Revenue”in2017,replacingthe“AccountingStandardsforBusinessEnterprisesNo.14–Revenue”issuedin2006.Thisisamajormovetoovercomemanyoftheshortcomingsoftheoldincomeguidelines.Moreover,thisrepresents,toacertainextent,areformtrendintheprocessofreformingrelevantlawsinChinaandgraduallymovingtowardsinternationalstandards.Throughoutthehistoryoftheaccountingindustry,itisnotdifficulttofindthatchangesinincomestandardswillnotonlyhaveaverylargeimpactonthefinancialperformanceofenterprises,butalsohaveaprofoundandsignificantimpactonthemanagementandoperationofenterprises,andtheimpactonvariousindustries.Everythingvaries.Thispaperfirstelaboratesonthemajorchangesinthenewincomecriteria.TakingCountryGardenRealEstateCompanyasanexample,wewilldiscussthecaseandproposerelevantsuggestionsandmeasurestohelpcompaniesbettercopewiththechangesinthisstandard.Keywords:newincomecriteria;revenuerecognition;financialinformation;CountryGardenII目录摘要.............................................................................................................................IAbstract..........................................................................................................................II一、绪论........................................................................................................................1（一）研究背景及意义.........................................................................................1（二）研究方法与创新点.....................................................................................1二、相关概念界定........................................................................................................1（一）新收入准则的内容与特点.........................................................................1（二）新收入准则的变动分析.............................................................................21.确认收入流程...............................................................................................22.收入确认原则...............................................................................................23.计量原则.......................................................................................................3三、新收入准则对房地产行业的影响——以碧桂园集团为例................................3（一）碧桂园企业信息分析.................................................................................3（二）新收入准则对企业财务信息的影响.........................................................81.克服了会计政策与方法自身的不确定性...........................
