摘 要随着中国经济的发展和科学技术的进步，智能手机、电脑越来越普及，互联网行业顺势崛起，日益渗透到人们生活的方方面面，无论是衣食住行还是休闲娱乐，互联网行业均能很好的满足人们的需求。网络游戏产业也是依托互联网而发展起来的，凭借其方便快捷、形式多样的特点逐步取代传统娱乐方式。尤其是手游市场，这几年发展的十分强劲，出了好几款全网大爆的游戏，如王者荣耀，注册人数达到 2 亿，且已经超越英雄联盟成为腾讯公司最赚钱的游戏。网络游戏从昔日不被看好到如今逐渐得到了大家的认同，甚至央视都开始报道网络游戏的正面新闻，这是一个值得广大玩家欢呼雀跃的时刻，也是电子竞技发展最为强劲的时代。如今的网游行业，正处在一个蓬勃发展的时代。与乐观的行业前景相比，由于我国网游行业起步较晚，相关的会计准则还不够规范，可借鉴的经验也不充足，导致网游行业的会计处理并不完善，特别是互联网行业独特的商业模式，以及虚拟货币和虚拟游戏道具的存在，给收入的确认和计量带来了很大的挑战。因此作者通过对国内外相关文献的研究，并结合网游企业相关会计处理中存在的问题和现状，并参考了我国最新发布的收入准则，针对网游企业的收入确认和计量问题，提出一些自己的想法和建议，以供相关人士参考和借鉴。关键词：网游企业；收入；确认；计量IAbstractWith the development of China's economy and the progress of science and technology, smart phones and computers are becoming more and more popular. With the rise of Internet industry, it has penetrated into all aspects of people's lives. Whether it is food, clothing, housing, leisure and entertainment, the Internet industry can meet people's needs well. The online game industry is also developed on the basis of the Internet, which gradually replaces the traditional entertainment mode with its convenient, fast and diversified features. In particular, the mobile game market has developed very strongly in recent years, with several popular online games, such as king glory, with a registered population of 200 million, and has surpassed the hero League to become the Tencent's most profi...
