The Study Of The Cost And Revenue Issues About The Modern Information Service Industry

With the coming electronic information age, China has put more emphasis on the development of information services. Being an important component of the service sector, Information services has an important strategic position, which also serves as an important area of information industry in the country's economic and social development. Although most countries in the world attach great importance to the development of modern information service industry, the industrial development of accounting theory research is lagging behind. Judging from the current situation, the study of service industry mainly focused on the relationship between information services and economic development. There is not any thorough study on the specific accounting recognition, measurement and accounting.Under this background, this article attempts to using the information resources and accounting research to analyze the modern information service industry of the costs and benefits issues. According to the research, we want to remind corporations that in the information economy society they should attaching importance to the costs of development, the costs of service and research the value of information services. With such emphasis on the use of information, it will ultimately contribute to the development of enterprises.This article based on the information accounting theory, using standard research and case studies to research, from an accounting perspective. The article begins with the meaning of modern information service industry, the components and the development of every component, and then using the information resources accounting theory to analysis the costs and benefits of the information services. It also clarifies the composition of information services costs, compensation and accounting, analyzes the information services'revenue recognition and measurement. And coming to a conclusion to improve the efficiency of information service. The article improves the information services system from the accounting theoretical perspective; it can guide the accounting practice and has a great meaning to the development of academic and practical work.