论文总字数：25365字

摘 要

国际会计准则理事会于2014年5月发布了《国际财务报告准则第15号——源于客户合同的收入》（IFRS15），经过研究修订，中华人民共和国财政部于2017年7月5日正式发布《企业会计准则第14号——收入》，即新收入准则。新准则确定了全新的收入确认与计量模式，对于各行各业均会产生影响，而对于房地产行业的收入确认影响尤深。

在旧收入准则下，由于行业发展较为迅速，房地产企业对于收入确认一直没有得到规范化的指导，这导致收入的确认时点以及收入确认的准确性都无法受到保证，而这也对财务信息的披露造成了影响，同一企业纵向不可比，同一行业横向不可比，这都让监管机构、投资者面临很大的风险。并且，收入是企业在财务报表中较为重要的参考指标，一旦收入确认存在不确定性，则会极大的影响财务披露以及报表情况。由于以上的问题，也对企业管理以及风险把控造成困难。

本文将从新收入准则与旧收入准则的变化入手，探究新收入准则相较于旧收入准则的变化再分析新收入准则未施行时，房地产企业收入的确认情况，总结在旧收入准则下，房地产行业收入确认的问题并且与新收入准则下收入确认进行对比。最后，就收入确认变化的影响进行分析，并且拓展出对于财务信息披露和企业管理以及风险控制的影响。

对于新收入准则对于房地产企业的收入确认的影响主要集中在三点：（1）收入确认，主要集中于收入确认时点及金额。房地产企业需要规范的确认收入的时点，一经确认需要在财务报表披露时进行明确的公示，并且如果没有特殊情形下，不可以随意变更收入确认时点。并且相应的收入确认金额也需要明确“时点收入”及“时段收入”。（2）报表列示，由于新收入准则引入了“合同资产”、“合同负债”等科目，这与“应收账款”、“预收账款”有本质上的区别，并且会影响到对于收入核算。由于收入时点需要明确，并且会计科目存在调整，所以对于财务报表披露也有很大的影响。企业也需要根据收入准则的变更，及时调整财务风险控制的标准。（3）财务披露，由于新收入准则的施行，相关披露的要求更加具体，企业不能单纯摘抄准则原文，还需要进行分析，这使得财务报表重新具备可比性以及准确性。

关键词：新收入准则；收入确认；房地产企业

Analysis on the Change and Influence of Income Confirmation in Real Estate Industry under the New Income Criterion

Abstract

The International Accounting Standards Board (IASB) issued the International Financial Reporting Standards No. 15 -- Revenue from Customer Contracts (IFRS15) in May 2014. After study and revision, the Ministry of Finance, PRC officially released the Accounting Standards for Business Enterprises No. 14 -- Revenue on July 5, 2017, namely the new revenue standards. The new criteria to determine the new revenue recognition and measurement model, for all walks of life will have an impact, but for the real estate industry revenue recognition impact is particularly deep.

Under the old rule of income, because industry development is relatively fast, real estate enterprises for revenue recognition has not been standardized, the guidance of this leads to income verification point and revenue recognition accuracy cannot be guaranteed, and this also affects financial information disclosure, the same enterprise than vertical, horizontal is better than the same industry, all these make regulators, investors face a greater risk. Moreover, revenue is an important reference index for enterprises in financial statements. Once there is uncertainty in revenue recognition, financial disclosure and statements will be greatly affected. As a result of the above problems, but also for the enterprise management and risk control caused difficulties.

This paper will start with the change of the new income criteria and the old income criteria, explore the change of the new income criteria compared with the old income criteria, and summarize the main change points of the new and old income criteria through the table. Then it analyzes the income recognition of real estate enterprises before the implementation of the new revenue criteria, summarizes the problems in the income recognition of the real estate industry under the old revenue criteria and compares them with the new revenue criteria. Finally, the impact of the change in revenue recognition is analyzed, and the impact on financial information disclosure, enterprise management and risk control is expanded.

The impact of the new income standard on the income recognition of real estate enterprises mainly focuses on three points.(1) Revenue recognition mainly focuses on the time and amount of revenue recognition. Real estate enterprises need to regulate the time point of income recognition. Once confirmed, they need to make clear publicity when the financial statements are disclosed, and if there are no special circumstances, they can not change the time point of income recognition at will. And the corresponding revenue recognition amount also needs to be clear about "time point revenue" and "time period revenue".(2) As shown in the statement, due to the introduction of "contract assets", "contract liabilities" and other subjects into the new income standard, this is essentially different from "accounts receivable" and "advance accounts receivable", and will affect the income accounting. Because the time point of income needs to be clear, and there are adjustments in accounting subjects, it also has a great impact on the disclosure of financial statements. Enterprises also need to adjust the standard of financial risk control in time according to the change of income standards.(3) Financial disclosure, due to the implementation of the new income standard, the relevant disclosure requirements are more specific. Enterprises can not simply extract the original standard, but also need to analyze, which makes the financial statements more comparable and accurate.

Keywords: New income guidelines ; Income confirmation ; Real estate enterprises

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景及意义 1

1.2 研究方法及内容 1

1.3 论文框架 3

第二章 文献综述 4

2.1 新收入准则与旧收入准则的差异 4

2.2 旧收入准则下房地产行业收入确认的问题分析 5

2.3 新收入准则下房地产收入确认的变化及影响 5

2.4 文献评述 6

第三章 我国收入准则相关理论分析 7

3.1 我国收入准则修改历程概况 7

3.2 新收入准则修改动因分析 8

3.3 新收入准则主要内容变化 8

第四章 新收入准则下房地产企业收入确认的变化分析 10

4.1 旧收入准则下房地产企业收入的确认以及问题 10

4.1.1 房地产企业概况 10

4.1.2 旧收入准则下房地产企业的收入确认 10

4.1.3 旧收入准则下房地产企业收入确认的问题 11

4.2 新收入准则下房地产企业收入的确认 11

4.3 新、旧收入准则下对房地产企业收入确认的对比 14

第五章 新收入准则下房地产企业收入确认变化的影响分析 15

5.1 对于收入确认的影响 15

5.2 对于报表列示的影响 16

5.3 对于财务披露的影响 17

第六章 结论及对策建议 19

致 谢 21

参考文献（References） 22

第一章 绪 论

1.1 研究背景及意义

收入，是一个企业的盈利状况的体现，更关乎着治理层对于企业财务的经营水平，财务工作者也需要根据收入准则时刻调整企业财务的处理方式。同时收入情况也关乎众多股东、投资者的权益。而收入准则的修订会直接影响到收入的确认、计量、记录、报告，这关乎到三方利益。企业需要谨慎的研究新收入准则可能会对企业收入的影响，并作出相对应的评估，在遵守准则的前提下，获取最大的收益和避免风险也是公司治理层需要解决的问题。

2014年5月，国际会计准则委员会发布了《国际会计准则第15号——客户合同收入》（IFRS15），我国财政部于2017年5月发布了《企业会计准则第14号——说如》。新收入准则是一个重要的标志，表明我国的收入标准与国际标准更加吻合。2021年是关键节点，几乎所有公司都将使用新的收入标准来计算收入，在这一点上的研究将更具有参考价值。

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