新收入准则对房地产企业的财务影响——以万科为例摘要2017年7月5日国家财政部发布《企业会计准则第14号—收入》也就是我们所说的新收入准则。新准则的出现是为了改善更多原有准则存在的缺陷。同时也表明了一点，收入是企业利润的的源头。新收入准则的实施对企业的财务经营管理等各方面必然产生的重大而广泛的影响。通过研究会计领域的历年发展经历，我们发现其中存在一定的规律，即对于企业来说，收入准则的变革在不同程度上决定了其财务绩效，同时也在极大地影响了企业管理质量以及运营效率，进而对行业市场经济的发展造成了积极或消极的影响。本课题的研究工作是以收入准则的变革作为文章内容的引线，依据这种研究重点，首先对新收入准则的历次重大变革做一下汇总，奠定理论基础；接着基于这种变革，深入分析和探讨房地产市场产生的波动状况；此外，本课题以万科房地产公司作为研究对象，以实证分析的方法，有力地佐证本文关于收入准则的基础理论；最后根据反映出的问题提出针对性的建议和举措，完善房地产行业面对准则变革的应对机制。而将新收入准则应用于房地产企业的收入确认是本文的创新之处。关键词：新收入准则；影响；措施AbstractOnJuly5,2017,theMinistryofFinanceissuedthe"AccountingStandardsforBusinessEnterprisesNo.14-Revenue",whichiswhatwecallthenewincomestandard.Thenewguidelinesemergedtoimprovethedeficienciesofmoreexistingstandards.Italsoshowsabit,incomeisthesourceofcorporateprofits.Theimplementationofthenewincomestandardwillinevitablyhaveamajorandextensiveimpactonallaspectsofthecompany'sfinancialmanagement.Bystudyingthedevelopmentexperienceinthefieldofaccounting,wefindthatthereisacertainlaw,thatis,forenterprises,thechangeofincomestandardsdeterminestheirfinancialperformancetovaryingdegrees,andalsogreatlyaffectsthequalityofmanagementandoperationalefficiency.Andthushaveapositiveornegativeimpactonthedevelopmentoftheindustrymarketeconomy.Theresearchworkofthissubjectisbasedonthechangeofincomestandardastheleadofthearticlecontent.Basedonthisresearchfocus,firstlysummarizethemajorchangesofthenewincomestandardandlayatheoreticalfoundation;thenbasedonthischange,in-depthanalysisanddiscussionInaddition,thistopicusesVankeRealEstateCompanyastheresearchobject,andempiricallyanalyzesthebasictheoryofincometheoryinthispaper.Finally,itputsforwardtargetedsuggestionsandmeasuresbasedonthereflectedproblems.Improvetheresponsemechanismoftherealestateindustrytofacethechangesinstandards.Theapplicationofthenewincomecriteriatorealestatecompanies'revenuerecognitionistheinnovationofthispaper.Keywords:newincomecriteria;impact;measures目录第1章绪论.....................................................................................................................................11.1背景....................................................................................................................................11.3研究内容............................................................................................................................11.4研究方案：........................................................................................................................2第2章收入准则的变迁及新旧收入准则的对比分析.................................................................22.1新收入准则修订的内容.....................................................................................................22.2研究现状............................................................................................................................42.2.1国内研究现状......................
