摘 要在今天，第三方支付已经改变了人们工作及生活的方方面面，但同时也存在着隐患。为了更好的管理和规范第三方支付行业，网联平台应运而生，将第三方支付业务转到网联平台处理。然而国家未出台关于网联模式下第三方支付平台的会计准则。本文对于网联模式下第三方支付业务会计处理进行探索，以部分第三方支付平台的会计处理问题作为切入点，选择支付宝作为研究实例，研究讨论第三方支付中相关会计主体的会计处理方法，以期为第三方支付业务会计处理提供参考。关键词： 网联平台；第三方支付；会计处理；支付宝；实例分析；AbstractToday, third-party payment has changed all aspects of people's work and life, but there are also hidden dangers. In order to regulate the development of the third-party payment industry, the NetsUnion Clearing Corporation (NUCC) came into being, and all third-party payment services were connected to the NUCC for liquidation. However, China has not made clear regulations on the accounting treatment of third-party payment business under the NUCC mode. This article explores the accounting processing of the third-party payment business under the NUCC mode. Taking the accounting processing problems of some third-party payment platforms as an entry point, and uses Alipay business for example analysis to study and discuss the accounting processing methods of relevant accounting entities in third-party payment. In order to provide reference for the accounting treatment of the third-party payment business.Key words ： the NetsUnion Clearing Corporation ； Third-party payment ；Accounting treatment；Alipay；Case analysis；目 录1 引 言..................................................................................................................12 网联模式下第三方支付相关概述...........................................................................12.1 第三方支付概述............................................................................
