联系我们

论文查询结果	返回搜索

论文编号：	1158
作者编号：	2220070587
上传时间：	2009/6/10 8:10:12
中文题目：	中国软件企业收入确认问题研究
英文题目：	Analysis of Chinese software r
指导老师：	张晓农
中文关键字：	软件行业;收入确认;会计准则
英文关键字：	Software industry;Revenue reco
中文摘要：	软件技术及与其相关产业是现代社会最有潜力，增长最快的高科技产业，具有知识经济的鲜明的特征。对于软件企业来说，其产品本身没有实物形态，须依附在其他介质上发挥其功能，研发周期长，生产过程简单，产品寿命周期短。软件企业的这些特点已经直接影响到该类企业在成本、利润、税务中的账务处理方式，部分软件企业管理层也以此作为调整利润、逃避税收、为个人牟利的手段，而其中最突出的就是软件产品的销售收入确认问题。由于我国现存的会计准则不能对计算机软件公司的销售收入的确认提出较具体的判断标准，各个企业在实际操作中存在较多相异作法，人为主观性过多，这样一则使会计报表难以真实、客观和及时地体现企业的财务状况和经营成果，二则也为企业管理当局在操纵利润方面留有较大的空间。因此，我们需要根据我国软件业的产业特征和生产过程，参照发达国家的经验对软件业的收入确认计量方法进行分析，尽快找一套适用的准则在我国软件企业中推广运用。 本文在阐述了国内外软件企业相关的会计理论和会计准则的基础上，重点介绍了美国软件行业收入确认准则的中心内容，探讨其规则制定的出发点，并分析了实践中存在的问题。美国是最早关注软件业务特殊性的国家，专门就软件产品及其内含软件产品的销售收入确认制定了不同于一般产品销售的确认标准。1997年10月，美国会计师协会AICPA颁布SOP97-2 (Statement of Position No. 97-2：Software Revenue Recognition )，对软件收入确认标准进行了详细的规定, 并引入“卖方特定客观性证据”(vendor一Specific objective Evidenc, 即VSOE)的概念。其后，在1999年底，美国证券交易委员会又针对收入确认实际操作中出现的问题，发布了SAB第101号，进一步对收入确认中的已实现或可实现以及已赢得的定义进行了细化，虽然SAB101不是专门针对软件行业的，但它对收入确认标准的细化，为软件行业的销售收入的确认提供了现实较具体的判断依据。 然而，我国在软件的收入确认问题上的研究几乎处于空白，远远落后于美国，理论界对于软件产品的会计处理还缺乏共同的认识，没有一套适当的处理方法可遵循，这就导致软件企业财务信息缺乏相关性、可靠性和可比性，在很大程度上阻碍了这个新兴支柱产业的发展。由于中国目前还没有针对软件企业会计处理的具体规范文件或细则，各企业处于摸索之中，存在较多相异作法。软件收入确认方面，有的视同产品销售，有的视同技术转让，有的视同劳务服务，有的视同工程建造，有的又是上述几种形式的综合。收入的确认时间和数额都具有较大的随意性，有的企业是以实际收到款项作为确认收入的依据; 有的企业是以开具销售发票为确认收入的依据; 有的是按与客户签订的协议条款，在产品开发完毕并收款时确认。因此，本文结合我国软件行业交易的特点，对我国现行会计准则中的收入确认准则进行了分析，并根据我国软件企业在收入确认计量方面的现状指出了存在的主要问题：一是系统集成业务中的价格转移问题。对于大多数软件企业，尤其是以系统集成为主营业务的软件企业来说，基本上都存在着捆绑销售行为，企业可以通过在软硬件销售业务中随意定价来达到操纵利润的目的；二是定制软件收入确认的问题。由于销售商品通常在符合条件的情况下一次确认收入，而提供劳务则可以按完工百分比法按进度确认收入，会计上对定制软件这类特殊收入若不加以特别规定，就给企业调节销售收入及利润提供了机会。当利润过多时，对年末未完工的定制软件视作商品销售，期末暂不确认收入；反之，就将定制软件视作提供劳务，按完工百分比法确认收入；三是代销形式下的收入确认问题。在实际的分销业务中，经常出现合同执行一段时间后，分销商以未收到最终用户付款为由推迟或者拒绝支付后续款项给软件企业的情况。如果软件企业以代销为主要业务模式，又是以发货为依据确认收入，就很可能因余款不能回收而产生坏帐风险，使财务报表不能真实反映企业的经营成果和赢利状况；四是国内软件企业上市过程中的收入确认问题，由于现存国内会计准则不能对软件公司的销售收入的确认提出较具体的判断标准，审计师在为海外上市的国内公司提供审计服务的时候就容易产生销售收入确认问题，在上市公司、报表使用者、审计师和市场监管部门之间易产生理解或职业判断上的分歧，从而影响了上市公司按时间表完成上市进程，同时也会因准则差异导致了大量的调整事项。 最后，本文通过我国软件企业收入确认的实际案例，对比和分析了中美不同会计准则下对软件企业收入确认计量的差异，从而就我国目前软件企业会计处理中的收入确认问题提出研究观点：一是建立并推广软件行业销售收入的会计准则，应依据不同软件产品的性质，不同的销售方法和不同的销售渠道采用不同的收入确认方法；二是进一步规范我国会计准则，加快其国际化进程，对于软件产业而言可以借鉴美国公认会计准则下的VSOE价格体系来建立中国软件系统集成业务的公允价值体系；三是努力提高会计人员的职业判断能力。 本文共分五章:第一章阐述了本文的研究目的、意义及方法; 第二章介绍了企业收入确认的相关理论及文献回顾；第三章介绍了美国软件产业的发展及现状，重点研究美国软件企业的收入确认计量方法，引入了美国公认会计准则中有关软件收入确认的一些理论;第四章介绍了中国软件产业的发展及现状，重点阐述了中国软件企业的收入在中国现行会计准则下的收入确认计量的方法以及缺陷；第五章通过案例分析，比较分析中美不同会计准则下的软件企业收入确认计量的差异，提出完善中国软件行业收入确认计量方法的建议。 关键词: 软件行业 收入确认 会计准则
英文摘要：	Software industry with knowledge economy character is the most potential and fastest growing industry in modern society. Since product of software enterprises has some new features, such as immaterial product, simple production procedure and long-term R&D but short-term product cycle, it is more complex and professional in accounting practice. Different accounting treatments in costing, revenue and tax, especially in revenue recognition make software enterprises easier to do management control, even benefit people themselves. Unfortunately, Chinese existing accounting standards has no specific standards for software industry, so different software enterprises has different practice, which cause accounting statements are not accurate and objective. We need to use the experience of developed countries for reference and set down a proper accounting standards based on the analysis of Chinese software industry circumstance and software enterprises operating character. By researching relevant theories and accounting standards of software industry, the thesis introduces main content of software revenue recognition under American accounting standards, and analysis the problems in practice. American published specific accounting standards for software industry which is different from the one of common product transactions. In Oct, 1997, AICPA Statement of Position No. 97-2, Software Revenue Recognition, provides the main authoritative guidance regarding revenue recognition for software transactions, especially introduce the concept of VAOE (Vendor-specific objective evidence) in it. Two years later, Securities and Exchange Commission published SAB101 to improve revenue recognition standards based on practical cases. Although SAB101 is not only for software industry, it provided a realistic standard for software revenue recognition. As for China, there is little theory about software revenue recognition and has no specific accounting standards of software industry, accounting information of software enterprises lack of relativity and reliability will prevent development of software industry. Now, different accounting treatments of revenue recognition are applied in practice. First, software transaction is seemed as product sales, transfer of technology, service, construction operations, or mix up above types. Second, the time and amount of revenue recognition is flexible, some software enterprises recognize revenue when received cash from customer, some recognize revenue after issue sales invoices, some recognize revenue when software is delivered and cash is received according to contact. Therefore, the thesis analysis Chinese current accounting standards of software revenue recognition base on Chinese software industry features and point out the main problems in current accounting treatment: (1) Price adjustment in multiple-element arrangements. Most software enterprises have transactions of binding-up sales, they can adjust price of hardware and software to control profit. (2) Revenue recognition of customization software. Since revenue of product sales can be recognized at one time and service revenue should be recognized by percentage, software enterprises may control revenue by mix up the two types if no specific accounting standards for customization software. (3) Revenue recognition of consignment. In practice, consignees always refuse to execute contract because the end users don’t pay to consignees. If software enterprises recognize revenue when software delivered to consignees, bad debt risk will be high and accounting statements will not reflect real operation situation of the enterprises. (4) Revenue recognition problems when Chinese software enterprises come into the market abroad. Since there is no specific accounting standard of software revenue recognition in China, auditors will face problems when provide service to software enterprises which will come into the market abroad. It will take longer time to deal with the difference between software enterprises, shareholders, auditors and governments, which not only delay software enterprises schedule, but also cause much adjustments because of different accounting standards. By comparison of different accounting treatment under American and Chinese accounting standards with a practical case, the thesis gains the conclusion: (1) set down accounting standards of software revenue recognition according to different software products and sales modes. (2) Speed up the standardization and internationalization of Chinese accounting standards, we can use the experience of American accounting standards of software industry for reference to set up price of fair value for multiple-element arrangements in China. (3) Accountants should improve ability of occupation judgment. There are 5 chapters in the thesis, including: Chapter 1, raise the thesis and clarify the purpose, importance and method of the research.; Chapter 2, introduction of revenue theory and relevant literature; Chapter 3, introduction of American software industry, analysis the software revenue recognition based on US GAAP; Chapter 4, introduction of Chinese software industry, analysis the software revenue recognition based on Chinese accounting Standard and the limitation; Chapter 5, analysis and compare the software revenue recognition with the different accounting standards by accounting practice in Chinese software industry. Key Words: Software industry, Revenue recognition, Accounting Standard
查看全文：	预览  下载(下载需要进行登录)