摘要
新收入准则(CAS14)的逐步施行将全面影响各行各业,传媒行业随着数字经济发展出现了新业态,核算方式也发生重大变化,本文以传媒行业上市公司为例划分六大业务板块分析其在新旧准则下的会计处理差别,探讨了新收入准则在传媒公司实施的五大困难;从而提出聚焦"业财融合"视角的,合同审批贯穿业务执行前后,运用管理会计工具的实施路径,并分析方案的不足与展望。
The gradual implementation of the new revenue standard(CAS14)will comprehensively affect all walks of life.The media industry has undergone a new business format with the development of the digital economy,and its accounting methods have also undergone major changes.This paper uses listed companies in the media industry for example to analyze the six major business sectors.The author analyzed differences in the account processing under the new and old standards,and discussed the five major difficulties in the implementation of the new revenue standard in media companies;Thus,this paper puts forward the implementation path of using management accounting tools to focus on the perspective of"industry-finance integration",contract examination and approval before and after business implementation,and analyzes the shortcomings and prospects of the scheme.
作者
王宁
WANG Ning(Beijing Institute of Economics and Management,Beijing 100102,China)
出处
《北京经济管理职业学院学报》
2019年第4期19-23,共5页
Journal of Beijing Institute of Economics And Management
关键词
新收入准则
业财融合
传媒行业
New CAS14
Business-Finance Convergence
Media industry
