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论文编号：	13022
作者编号：	2320190691
上传时间：	2022/3/5 18:35:53
中文题目：	G临床试验服务公司收入确认方法研究
英文题目：	The Research on Revenue Recognition Method of G Clinical Trial Service Company
指导老师：	边泓
中文关键字：	收入确认;临床试验服务公司;合同节点;完工进度
英文关键字：	Revenue Recognition; Clinical Trial Services Company; Milestone; Percentage of Completion
中文摘要：	临床试验服务公司是一种提供临床试验专业外包服务的机构，作为合同研究组织的一种细分形式，这类公司的服务对象主要是医药研发企业和科研机构， 服务范围围绕着整个临床试验的过程展开。在不断帮助医药研发企业节省研究开发时间、加快了药品商业化上市过程中，临床试验服务公司逐渐成为临床服务产业链中不可缺少的关键环节。 临床试验服务公司的收入确认比较困难，这是由其提供的服务流程较长，服务内容复杂造成的。为了保证会计信息的真实性，公司应该以实际发生的业务为基础进行账务处理，财务报表应如实地反映企业的情况。因此如何利用收入准则进行收入确认，正确反映各会计期间的实际经营情况是临床试验服务公司现在面对的复杂问题之一。 为此，本文以G公司为例，探索G公司临床试验大包业务收入确认的正确方法。本文首先介绍了临床试验行业背景和会计信息质量特征及收入准则的基本条款等理论基础；其次介绍了G公司的基本情况，重点介绍了G公司的不同类型业务，公司的发展目标和目前的经营情况；然后以G公司收入占比最高的临床试验大包服务中的A项目为例，介绍了G公司现行的收入确认方法以及该方法存在的问题。在此基础上，依据收入准则分析临床试验大包服务的业务实质，探索出临床试验大包服务正确的收入确认方法，从而为G公司的收入确认提出改进的建议，以更准确反映项目在各个会计期间的实际经营情况，为投资者提供更为可靠的会计信息，为公司实现经营目标保驾护航，也为同行业公司类似业务的处理提供一定的借鉴。
英文摘要：	Clinical trial service company is an organization that provides professional clinical trial outsourcing services. As a subdivision of contract research organization, the service target of this kind of company is mainly pharmaceutical research and development enterprises and scientific research institutions. The scope of service revolves around the entire clinical trial process. Clinical trial service companies have gradually become an indispensable part of the clinical service industry chain in the process of helping pharmaceutical R&D enterprises to save research and development time and accelerate the commercialization of drugs. Revenue recognition for clinical trial service companies is difficult, which is caused by the long service process and complex service content. In order to ensure the authenticity of accounting information, the company should conduct accounting treatment based on the actual business, and the financial statements should truthfully reflect the situation of the enterprise. Therefore, how to use revenue criteria for revenue recognition and correctly reflect the actual operating conditions of each accounting period is one of the complex problems facing clinical trial service companies. Therefore, this paper takes G Company as an example to explore the correct method of revenue recognition of G company's clinical trial package business. Firstly, this paper introduces the background of clinical trial industry, the quality characteristics of accounting information and the basic terms of income criteria. Secondly, it introduces the basic situation of G Company, focusing on the different types of business of G Company, the development goals of the company and the current business situation; Then, taking the A project of G company's clinical trial package service with the highest proportion of revenue as an example, this paper introduces the current revenue recognition method of G company and the existing problems of this method. On this basis, according to the clinical trial parcel service business income criterion analysis, to explore the clinical trial parcel service the correct method of revenue recognition, and suggest improvements for G company's revenue recognition, in order to more accurately reflect the actual operation of the project in each accounting period, and provide more reliable accounting information for investors, For the company to achieve business objectives escort, but also for the same industry companies similar business processing to provide certain reference.
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