会计学院知识库

网络企业的蓬勃发展,也促成了我国网络游戏行业的突飞猛进。根据我国音数协游戏工委做出的年度游戏产业工作总结显示。截止到2020年末,我国网络游戏交易市场成交额达到2786.87亿元,同上一年相比,成交额增加478.1亿元,成交额增速提高20%,游戏销售收入呈现稳步增长的趋势。与之相对应的我国游戏用户数量也保持稳定增长,移动网络游戏的兴起也助力了用户规模的扩大。与此同时我国游戏受众群体规模也达到了6.65亿人,基于我国人口数量众多的事实,网络游戏群体日益增加。但在网游产业迅速发展的今天,还应看到网络游戏企业在进行收入确认计量过程中存在的一些问题,这些问题无外乎是由于新收入准则中的条例具有很强的导向性,目前尚无明确界定、可操作性强的收入确认具体实施方式。再者是网络游戏企业通过虚拟环境的经营模式,业务新颖复杂。不同的企业正在通过不同的方式来处理具体问题。这不但削弱了会计信息的可靠性,而且加大了财务舞弊的危险性。

文章首先论述了网络游戏产业的现状和行业标准制定的背景。梳理了国内关于收入确定和计量的有关文献,阐述了该研究成果的意义,并阐述了收入确定和计量及有关定义和理论依据。提供坚实的理论基础,对网游企业收入确定和计算的现状特点,如网游企业发展现状、收入类型、网络游戏企业经营管理模式、网游企业收入现状特点等展开剖析。随后,本文将以国内网游企业恺英网络为例,剖析新收入标准下的收入确定和计算,剖析新收入准则对网游企业的深远影响。

最后,基于恺英网络案例分析,本文就如何完善网络游戏企业实施新准则并规范收入确认计量提出以下建议:虚拟道具收入需要以不同的方式进行确认和计量;应及时适当判断主体的类型,合理评价沉淀货币。同时加强信息披露控制,加强对网络游戏企业执行新准则情况的监督。本文期望通过研究新收入准则实施后网络游戏企业的收入确认计量,为新准则的后续完善提供参考,对促进网络游戏产业实现有序、稳定、可持续发展具有积极意义。

The vigorous development of network enterprises has also contributed to the rapid development of my country's online game industry. According to the annual game industry work summary made by the Game Working Committee of the my country Audio and Digital Association. By the end of 2020, the transaction volume of my country's online game trading market reached 278.687 billion yuan. Compared with the previous year, the transaction volume increased by 47.81 billion yuan, and the growth rate of transaction volume increased by 20%. Game sales revenue showed a trend of steady growth. Correspondingly, the number of game users in my country has also maintained a steady growth, and the rise of mobile online games has also contributed to the expansion of the user scale. At the same time, the size of my country's game audience has reached 665 million people. Based on the fact that my country has a large population, the online game group is increasing day by day. However, with the rapid development of the online game industry today, we should also see some problems existing in the process of revenue recognition and measurement for online game companies. There is no clearly defined and practicable specific implementation method for revenue recognition. Furthermore, the business model of online game enterprises through the virtual environment, the business is novel and complex. Different businesses are approaching specific problems in different ways. This not only weakens the reliability of accounting information, but also increases the risk of financial fraud.

The article first discusses the current situation of the online game industry and the background of industry standards. This paper sorts out the relevant domestic literature on income determination and measurement, expounds the significance of the research results, and expounds the income determination and measurement, as well as the relevant definitions and theoretical basis. Provide a solid theoretical basis, and analyze the current characteristics of online game enterprise income determination and calculation, such as online game enterprise development status, income type, online game enterprise management mode, online game enterprise income status characteristics and so on. Subsequently, this paper will take the domestic online game enterprise Yingying Network as an example to analyze the income determination and calculation under the new income standard, and analyze the far-reaching impact of the new income standard on online game enterprises.

Finally, based on the case analysis of Yingying Network, this paper puts forward the following suggestions on how to improve the implementation of new standards for online game companies and standardize the measurement of revenue recognition: virtual prop revenue needs to be recognized and measured in different ways; Evaluate the precipitation currency. At the same time, strengthen the control of information disclosure and strengthen the supervision of the implementation of the new standards by online game companies. This paper hopes to provide a reference for the follow-up improvement of the new standard by studying the revenue recognition and measurement of online game companies after the implementation of the new revenue standard, and has positive significance for promoting the orderly, stable and sustainable development of the online game industry.