Research On The Confirmation Of IPO Income Of Software Enterprises In Science And Technology Innovation Board

Software and information technology service enterprises(hereinafter referred to as software enterprises and enterprises)belong to the new generation of information technology industry in the six major fields supported by science and technology innovation board.Their business types and business models are more complex than those of ordinary enterprises.Under the background of economic development and diversified transaction models,the income problems exposed by enterprises are becoming more and more diversified.The new revenue standard,which has been fully implemented,puts forward a new revenue recognition model,which leads to changes in the revenue recognition and measurement of software enterprises,and thus has a great impact on their accounting,business performance and even operation management.Therefore,in order to better deal with the impact of the implementation of the new revenue standard on the revenue recognition of software enterprises,and to explore and solve the revenue recognition problems existing in software enterprises applying for IPO on the science and technology innovation board under the new revenue standard and new business model,this paper takes the economic consequences theory,the concept of asset liability and the principle of substance over form as the research basis,and uses the methods of literature research and induction,Firstly,the content of the new revenue standard,the differences between the new and old standards,and the impact of the new revenue standard on the recognition,measurement and disclosure of software enterprises are discussed.Then,starting from the practice,this paper takes the inquiry letter of the Shanghai stock exchange for software companies applying for listing on the science and technology innovation board from 2019 to 2020 as the research object,and summarizes and analyzes the parts of the inquiry letter involving revenue recognition and measurement.Based on the analysis,it is found that there are some problems in the application software enterprises,such as using the time point of revenue recognition to adjust profits,doubting the fairness of transaction price,misusing contract assets and contract liabilities,and not considering the value-added tax.In addition,there are also some problems,such as the enterprise system update can not meet the requirements of the new revenue standard,and the internal control process reengineering is not in place.Therefore,this paper puts forward some suggestions from the aspects of promoting the standardized application of new income standards,improving accounting standards and optimizing the supervision of regulatory agencies: for software enterprises,strengthen the standardized management of contracts,update the accounting information system and improve the internal control of enterprises,strengthen the training of accounting personnel,optimize the disclosure of accounting information,etc;For the standards and supervision level,we should pay equal attention to the research and implementation of the standards,strengthen the guidance and supervision,carry out special inspection,and continue to improve the training system of enterprise accounting personnel.So far,I hope to improve the system itself according to the problems in practice,and also provide some suggestions for software companies who intend to IPO on the science and technology innovation board,so as to improve the quality of accounting information of reporting enterprises.