新收入准则对电信行业的影响摘要：收入是衡量一个企业经营规模的重要指标，是企业管理层进行内部决策的主要参考因素，更是众多企业衡量经营成果、进行业绩评价的一大依据。因此，收入准则的变更必定会对企业的财务数据、管理和经营决策等方面产生影响，同时，还对许多行业有重大影响。本文针对电信行业，探讨新收入准则对该行业的影响，并对此提出应对这些影响的措施。关键词：新收入准则、电信企业、影响、措施iThe impact of the new revenue guidelines on the telecommunications industryAbstract：Income is an important indicator to measure the scale of an enterprise's operation, the main reference factor for the internal decision-making of the enterprise's management, and also a big basis for many enterprises to measure the operating results and conduct performance evaluation. Therefore, the change of income criterion is bound to have an impact on the financial data, management and business decisions of enterprises, and at the same time, it has a significant impact on many industries. Aiming at the telecommunication industry, this paper discusses the influence of the new revenue criterion on the industry, and puts forward some measures to deal with the influence.Key Words: New revenue criteria, telecommunication enterprise, Influence, measures目录ii前言...................................................................................................................................4第一章 新收入准则发生的变化......................................................................................51.1 统一收入确认模型..................................................................................................61.2 以控制权转移为收入确认的判断标准..................................................................61.3 确定五步法模型......................................................................................................6第二章 新收入准则下对电信行业的影响..........
