新收入准则在电商企业中的应用探析以阿里巴巴为例摘要现如今我国经济的日新月异，互联网时代的蓬勃发展，电商企业成为我国经济发展所形成的新型企业的标准之一。我国财政部根据《企业会计准则一一基本准则》修订了新准则，在2017年颁布了《企业会计准则第14号一一收入》，并于2018年1月1日正式开始实施。那么对于电商企业而言，新收入准则的变化对收入确认和会计核算的影响不可忽视。笔者通过对比新旧准则得出其主要差别是在于确认模式和理念这两个方面，并基于新收入准则的角度，引用阿里巴巴为文章的案例，研究分析了阿里巴巴企业在新收入准则下的日常交易处理，其中包含五步法的收入确认方式、按单项履约义务处理的会计核算、以及新增的会计信息披露内容等。最后总结了新收入准则对于电商企业的影响，并给出了一些建议、描写了对未来的展望，尝试给相关的行业管理者或会计研究者提供参考和借鉴。关键词：新收入准则：履约义务：收入确认模型Analysis on The Application of The New Income Standard inE-commerce EnterprisesAbstractNowadays,with the rapid development of China's economy and the vigorous development ofthe Internet era,e-commerce enterprises have become one of the standards of new enterprisesformed by China's economic development.China's Ministry of Finance revised the new standardsin accordance with the accounting standards for business enterprises-basic standards,and issuedthe accounting standards for Business Enterprises No.14-income in 2017,which was officiallyimplemented on January 1,2018.So for e-commerce enterprises,the impact of the change of new revenue standard on revenuerecognition and accounting can not be ignored.By comparing the new and old standards,theauthor concludes that the main difference lies in two aspects:recognition mode and concept.Based on the perspective of the new income standards,the author uses Alibaba as an example tostudy and analyze the daily transaction processing of Alibaba enterprises under the new incomestandards,which includes five steps of revenue recognition,accounting by single performanceobligation,and New accounting information disclosure content,etc.Finally,it summarizes theimpact of the new income standard on e-commerce enterprises,gives some suggestions,describesthe future prospects,and tries to provide reference for relevant industry managers or accountingresearchers.Key words:new revenue standard;Performance obligation;revenue recognition model目录Abstract....................................................................II(一)研究背景、目的和意义11.研究背景12.研究目的13.研究意义1(二)研究方法和途径2(三)文献综述222.国外文献综述二、新收入准则概述3(一)新收入准则的实施背景42.从会计核算方面看4(二)新收入准则的内涵1.收入确认…2.收入计量.53.特定交易的会计处理…54.信息披露5(四)新旧收入准则的差异比较。61.收入确认模型不同…62.收入确认时点不同.。73.对特定交易事项的规定不同..。84对信息披露的规定不同8三、案例分析一一以阿里巴巴为例·9(三)新旧收入准则下收入确认时间的判定标准10(四)新旧收入准则下会计核算上的区别。10(五)新旧收入准则下的财务报表与信息披露..。11四、新收入准则为电商企业交易带来的影响，12(一)对收入确认方式的影响.12(二)对会计核算的影响.12(三)对企业财务报表的影响..12五、结论…13(一)研究结论13(二)意见及建议.13(三)研究展望…13参考文献…14致谢15