新收入准则在电商企业中的应用探析——以阿里巴巴为例摘 要现如今我国经济的日新月异，互联网时代的蓬勃发展，电商企业成为我国经济发展所形成的新型企业的标准之一。我国财政部根据《企业会计准则——基本准则》修订了新准则，在 2017 年颁布了《企业会计准则第 14 号——收入》，并于 2018 年 1 月 1 日正式开始实施。那么对于电商企业而言，新收入准则的变化对收入确认和会计核算的影响不可忽视。笔者通过对比新旧准则得出其主要差别是在于确认模式和理念这两个方面，并基于新收入准则的角度，引用阿里巴巴为文章的案例，研究分析了阿里巴巴企业在新收入准则下的日常交易处理，其中包含五步法的收入确认方式、按单项履约义务处理的会计核算、以及新增的会计信息披露内容等。最后总结了新收入准则对于电商企业的影响，并给出了一些建议、描写了对未来的展望，尝试给相关的行业管理者或会计研究者提供参考和借鉴。关键词：新收入准则；履约义务；收入确认模型 PAGE \* MERGEFORMATIIAnalysis on The Application of The New Income Standard in E-commerce EnterprisesAbstractNowadays, with the rapid development of China's economy and the vigorous development of the Internet era, e-commerce enterprises have become one of the standards of new enterprises formed by China's economic development. China's Ministry of Finance revised the new standards in accordance with the accounting standards for business enterprises - basic standards, and issued the accounting standards for Business Enterprises No. 14 - income in 2017, which was officially implemented on January 1, 2018.So for e-commerce enterprises, the impact of the change of new revenue standard on revenue recognition and accounting can not be ignored. By comparing the new and old standards, the author concludes that the main difference lies in two aspects: recognition mode and concept. Based on the perspective of the new income standards, the author uses Alibaba as an example to study and analyze the daily transaction processing ...
