Research On The Income Confirmation Of NCM TV Drama Production

With the rapid development of our economy,the growing sophistication of Internet video technology,the escalating consumption of the cultural industry and the huge demand for cultural products have stimulated the development of TV production enterprises.The increase was 319 percent.At the same time,China's income standards have been continuously improved,and the Ministry of Finance promulgated the Enterprise Accounting Standards No.14-Income(2017)this year,further regulating the revenue recognition of various industries in order to improve comparability among different subjects,effective January 1,2018.The implementation of this standard will affect the selection of revenue recognition point of TV production enterprises,and then standardize its accounting processing.Firstly,the paper recommends the research background,meaning and thinking of this article,and then refers the related theories of the income of TV drama production enterprises,including the business process of TV drama production enterprises and industrial chain.Thirdly,this paper explores the reasons for the change of income standards,the core concepts and the impact of changes.As Accounting is an indispensable part of Economics,the basic principles of economics have an important supporting role in accounting theory,so this paper explores the reasons for the change of new income criteria based on the economic perspective,so that we can understand the basic principles of new income more deeply.In addition,by studying the difference of revenue recognition,this paper analyzes the disadvantages under the old revenue criteria,and the effect on the improvement of revenue recognition.Finally,it concludes that the new revenue criterion has different revenue recognition time and revenue recognition amount under different business models.