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       随着网络技术的更新迭代和文化产业消费逐渐升级，网络视频行业已经深入到网民的日常生活中，网络视频平台用户规模和活跃度都达到了前所未有的新高度。各应用市场逐渐愈发饱和，在如此大的市场竞争压力和存量大战之下，网络视频企业面临着争取新会员的加入、增加会员粘度、提供优质内容、扩大用户规模、降低运营成本等问题。为了解决上述问题，网络视频企业不断自我提升与创新，纷纷拓展实践新兴商业模式和营销策略，争取为用户提供多元化服务，将用户流量转化为营业收入。各种新业务模式的拓展和升级，也给企业收入的确认与计量不断带来新的挑战。
       基于此，本文首先收集整理了网络视频行业收入确认与计量相关的理论研究成果和文献资料，介绍这些研究成果的内容，全面分析收入确认与计量的依据，为文章的后续研究提供坚实的理论基础，接着对网络视频企业收入确认与计量现状进行深度剖析。随后，选择具有行业代表性的爱奇艺为案例研究对象，通过查询爱奇艺公司年报及公告，知晓爱奇艺企业的收入来源及各种收入确认与计量的现状，并基于2020年做空机构指控爱奇艺虚增收入的实例进行分析，在分析过程中剖析爱奇艺收入确认与计量所可能存在的问题，并探其原因。最后，本文就做空报告中所暴露出的爱奇艺收入确认与计量存在的问题，从企业内部运行和外部引导监管两个层面提出改进建议，以便提高网络视频上市企业收入核算的恰当性和透明度，防止由于恶意做空或无端猜疑导致此类企业难以获得市场主体的信任和投资资金，最终实现此类企业的可持续发展。本文也期望通过研究爱奇艺收入确认与计量的问题，为我国同行业网络视频企业的收入确认与计量提供可能的参考和借鉴，促进网络视频行业稳步有序发展，助力我国文娱市场蓬勃健康。

        With the update and iteration of network technology and the gradual upgrading of cultural industry consumption, the online video industry has penetrated into the daily life of netizens, and the scale and activity of online video platform users have reached an unprecedented new height. The application market is gradually becoming more and more saturated, in such a large market competition pressure and stock war, network video companies are facing to fight for new members to join, increase the viscosity of members, provide quality content, expand the scale of users, reduce operating costs and other problems. In order to solve the above problems, online video enterprises continue to improve themselves and innovate, expand and practice new business models and marketing strategies, and strive to provide diversified services for users and convert user traffic into business income. The expansion and upgrading of various new business models also bring new challenges to the recognition and measurement of enterprise revenue.
         Based on this, this paper first reviews the relevant literature on revenue recognition and measurement in the network video industry at home and abroad, expounds the significance of the research results, and combs the theoretical basis of revenue recognition and measurement to provide a solid theoretical basis for the subsequent research of this paper, and then conducts an in-depth analysis of the current status of revenue 
recognition and measurement in the network video industry. Subsequently, iQiyi, which is representative of the industry, is selected as the case study object. By inquiring the annual report and announcement of iQiyi, the revenue sources of iqiyi enterprises and the status quo of various revenue recognition and measurement are known, and the analysis is made based on the example of short sellers accusing iqiyi of falsely increasing revenue in 2020. In the process of analysis, the possible problems in iQiyi revenue recognition and measurement are analyzed, and the reasons are explored. Finally, this paper, in view of the problems in iQiyi's revenue recognition and measurement revealed in the short selling report, proposes improvement suggestions from the two aspects of enterprise internal operation and external guidance supervision, so as to improve the appropriateness and transparency of the revenue accounting of listed online video enterprises, so that such enterprises will not lose the trust of investors due to unfounded suspicions and malicious short selling. So as to be able to establish a long-term stable foothold in the capital market. This paper is also expected to study the revenue recognition and measurement of iQiyi, to provide possible reference and reference for the revenue recognition and measurement of network video enterprises in the same industry in China, to promote the steady and orderly development of network video industry, to help China's cultural and entertainment market vigorous and healthy.