Research On Revenue Recognition Of Online Game Enterprises Under The New Revenue Criterion

Since the beginning of the 21 st century,the speed of social development is accelerating,the modernization process is developing rapidly,and the Internet technology is becoming more and more mature.On the basis of the increasingly satisfied material level,people are increasingly seeking pleasure in spiritual entertainment.In this case,the online game industry as a result of the integration of information technology and social culture arises spontaneously.In recent years,the scale of China's online game industry has continued to grow.By the end of 2019,the number of online game users reached 566 million,among which the number of paying users accounted for about 50%.In 2019,the actual sales revenue of China's online game industry reached 230.88 billion yuan,a year-on-year growth of 7.7%.The position of revenue in accounting elements has always been the top priority,because revenue can provide a lot of information for report users,and can also be the basis for comparison between companies in the industry.After the release of the new revenue guidelines,the current research direction is mainly the application of guidelines,rarely from the quantitative analysis of the old and new guidelines on the revenue recognition of online game enterprises.A online game enterprise is one of the first domestic listed online game enterprises,and the accounting confirmation method adopted is also A general practice in the industry.Taking A enterprise as the case study object in this paper can provide certain reference and guidance for the online game industry.Therefore,enterprise A is A good choice for studying the impact of the new revenue criterion.This paper takes enterprise A as the object,through reading relevant literature at home and abroad,combing out the key points of the case study with the method of induction and summary,and constructing the framework of this paper.The first chapter is the introduction,which introduces the research background,significance,ideas and methods.Build the framework for the following analysis.Chapter 2 literature review,through the domestic and foreign theoretical research of the sorting out,the literature gap,and then introduce the paper research problems.The third chapter is the characteristics of the income recognition of online game enterprises.This chapter mainly analyzes some common problems of income recognition in the online game industry,so that readers can have a deeper understanding of the industry.The fourth chapter A network game enterprises income recognition status,introduced A company, and according to the annual report disclosure information analysis of the current revenue recognition status under the current criteria,summarized some problems under the current criteria,at the same time from these problems lead to the next chapter.Chapter five,the income recognition of enterprise A under the new revenue criterion.According to the problems in the previous chapter,it studies how to deal with the same problems under the new criteria.And make a quantitative analysis of the old and new revenue criteria on the impact of the enterprise financial statements.The sixth chapter is the conclusion and enlightenment,which is the summary of the research content,and puts forward the problems to be solved in the application of the new revenue criterion,and then puts forward the solutions.This paper mainly USES literature research method and case study method to analyze the impact of the new revenue standards on the revenue recognition of online game enterprises from the perspective of theory and practice,taking enterprise A as an example,and proposes countermeasures to standardize the accounting treatment methods of online game enterprises,so as to improve the comparability in the industry.