会计学院知识库

  随着互联网视频技术日益成熟，文化产业消费逐渐升级，巨大的文化产品需求进一步助推了影视行业的发展，影视企业开始积极拓展业务，各种新业务模式不断迭代升级，传统业务分类模式的界限开始变得模糊不清，影视企业的收入确认与计量也变得愈加复杂，导致原收入准则的分类模式和规定逐渐难以适应新时代商业活动的核算要求，对特定交易处理的局限性也逐渐显现。在业务模式多元化发展的背景下，我国收入准则也不断完善，为了与国际会计准则保持趋同并切实解决原收入准则实施中存在的具体问题，财政部2017年颁布了《企业会计准则第14号-收入（2017）》。新收入准则的执行将对影视行业收入确认与计量产生何种影响，这些变化是否有助于企业特定交易事项的处理，企业又该如何适应这些影响，上述问题都需要进一步研究。

  本文首先梳理了国内外收入确认与计量的相关文献,阐述了该研究成果的意义，并梳理了收入确认与计量的理论依据，为文章后续研究提供坚实的理论基础，接着对影视企业收入确认计量的现状、运营模式、业务特点等展开剖析。随后，以具有行业代表性的欢瑞世纪作为案例研究对象，通过查询欢瑞世纪公告、年报和证监会行政处罚公告，知悉欢瑞世纪特定交易收入确认与计量的特点，研究新收入准则下欢瑞世纪如何应用准则相关规定开展特定交易会计处理，并基于欢瑞世纪已签订的业务合同进行实例分析，在实例分析过程中剖析新收入准则的执行对欢瑞世纪收入确认、计量及列报披露方面造成的影响。最后，本文就影视企业如何规范应用新收入准则进行确认与计量收入，从加强企业内部治理和外部监管两个层面提出改进建议，以便影视制作企业更好地执行新收入准则的相关规定。本文也期望通过研究新收入准则实施后对影视企业收入确认计量的影响，为我国新收入准则的规范执行提供可能的参考和借鉴，促进我国文娱企业的健康、有序发展。

As the Internet video technology increasingly mature, cultural industry consumption gradually upgrade, huge demand for cultural products further boost the development of the film and television industry, film and television enterprises began to actively expand the business, various new business model continuously iterative upgrade, the boundaries of the traditional business classification model began to become blurred, film and television enterprise income recognition and measurement also become more complex, lead to the classification of the original income criteria and rules gradually difficult to adapt to the business of the new era of accounting requirements, the limitations of the specific transaction processing also gradually emerged.In the background of diversified development of business models, China's revenue standards are also constantly improved. In order to maintain convergence with international accounting standards, the Ministry of Finance promulgated the Accounting Standards for Business Enterprises No.14-Revenue (2017) in 2017. The implementation of the new revenue criteria will have the impact of the revenue recognition and measurement of the film and television industry, whether these changes help the handling of specific transactions, and how enterprises should adapt to these effects, the above issues need further study.

This paper first combed the revenue recognition and measurement at home and abroad,provide a solid theoretical basis for the follow-up research, then the film and television enterprise revenue recognition measurement status, operation mode, business characteristics, etc. Then, with industry representative huan rui century as the case study object, through the query huan rui century announcement, annual report and the CSRC announcement of administrative punishment, aware of huan rui century specific revenue recognition and the characteristics of the new revenue standards huan rui century application standards how to carry out the specific transaction accounting treatment, and based on huan rui century business contract example analysis, in the case analysis process analyze the execution of the new revenue standards of huan rui century income recognition, measurement and report the impact of disclosure. Finally, this paper on how to standardize the film and television enterprises to implement the new revenue criteria recognition and measurement, from the two aspects of strengthening internal governance and external supervision, so that film and television production enterprises to better implement the relevant provisions of the new revenue standards. This paper also hopes to study the impact of the implementation of the new revenue standards on the revenue recognition and measurement of film and television enterprises, to provide possible reference and reference for the standard implementation of the new revenue standards in China, and to promote the healthy and orderly development of China's entertainment enterprises.