摘要
近年来,由于云计算、大数据的发展和政策红利,我国IDC行业内的优质企业纷纷利用资本市场的机遇做大做强,打造核心竞争力。在此背景下,本文通过分析IDC行业商业模式的特殊性,找出其商业模式下的关键会计政策,分析这些关键会计政策对IDC企业财务报告的影响,以期帮助资本市场的信息使用者更好地理解IDC行业。
Recently,IDC enterprises in China have made use of the capital market to become bigger and stronger due to the development of cloud computing,big data and policy dividend.In this paper,it firstly analyzes the business model of IDC industry,then finds out the key accounting policies of this industry,analyzes the impact of these key accounting policies on the financial figures of IDC enterprises and hopes to help the information users to understand the IDC industry.
作者
潘皓青
PAN Hao-qing(Tan Kah Kee College,Xiamen University)
出处
《财务与金融》
2021年第1期30-33,共4页
Accounting and Finance
