Abstract
At present, e-commerce has been with the national economy fusion depth,
involved in manufacturing, finance, services, retail and other industries. E-commerce
has grown soon, but the domestic accounting standards and no revenue recognition of
e-commerce transactions for explicitly stipulates, therefore, the author thinks that to in
e-commerce transaction revenue recognition research is necessary. in 2006
promulgated by the ministry of finance in our country "accounting standards for
enterprises no. 14 income" in detail the basic principles of revenue recognition rules,
which is beneficial to the industry's revenue recognition and measurement
standardization, standardize the market economic order. But the rapid development of
e-commerce enterprises has a certain impact on the current accounting standards.
Mainly reflected in the Internet as the carrier of new business models in the business
type, transaction process and the way income is obviously different with traditional
enterprise, lead to enterprise for revenue recognition and measurement of judgment
cannot meet all the revenue recognition conditions stipulated in the guidelines. This
not only brings to the electronic commerce enterprise accounting personnel work
difficult, and likely to adversely affect the quality of accounting information.
This paper puts forward the problems in the system, and explains the definition
of e-commerce, characteristics, the main source of income and revenue recognition
criteria of the basic theory knowledge, the main business model in the e-commerce
transactions are analyzed and the differences between the traditional mode and
because of the existence of differences in active income standard challenges, by
combining our country's basic national conditions and market development phase and
scholars at home and abroad for reference of advanced experience in view of the
problems put forward practical and feasible countermeasures and Suggestions, with
its ability to the perfection of accounting standards in China and development in the
field of theory and practice on the beneficial effects, realize sustainable development
of domestic e-commerce industry health. � �
Key words: electronic commerce transactions; sales revenue; revenue recognition
