I共享经济视角下的会计核算问题研究——以共享单车为例摘 要随着科技与经济社会的不断发展，产生了以最优配置和边际成本为零化的共享经济的商业模式。作为新时代下诞生的产物，对金融行业带来了巨大的挑战，对于财务人员而言，新模式运作的共享经济模式也对相关的会计核算产生变化。因此，基于共享经济的视角下对共享单车的会计核算问题进行研究，分析其中的成本费用、收入核算方式、经营模式转变的核算等问题，从而提出升级财务软件、结合收付实现制完善核算方式的建议。通过对这些会计核算问题的研究以便在经济时代的变化下寻求更适应共享经济的未来发展模式。关键词：共享经济；共享单车；会计核算IIResearch on Accounting Problems from the Perspective of Sharing EconomyAbstractWith the continuous development of science and technology and economic society, a business model of sharing economy with optimal allocation and zero marginal cost has emerged. As a product born in the new era, it has brought huge challenges to the financial industry. For financial personnel, the shared economic model of the new model operation has also changed the related accounting. Therefore, based on the perspective of the sharing economy, the research on the accounting of shared bicycles is studied, and the cost, income accounting method, and accounting of the transformation of the business model are analyzed, so as to propose the upgrade of financial software and the combination of payment and payment to improve the accounting method Suggestions. Through the study of these accounting issues in order to seek the future development model that is more suitable for the sharing economy under the changes of the economic era.Key words: Sharing economy; Bicycle-sharing; Financial accounting 目 录摘 要....................................................IAbstract.................................................II一、引 言.................................................1（一）...
