收入作为利润表中利润构成的一项重要要素,受到企业以及会计信息使用者的重视,资本市场不断出现的利用收入确认进行财务舞弊的事件也引起了世界各国会计监管机构的高度关注。在会计实务中,收入确认也被认为是最复杂的问题之一。随着市场经济的不断发展,企业经济业务日益多样化和复杂化,企业经营环境出现越来越多的不确定性,日益复杂交易合同的不断出现, As an important element of profit in the income statement, revenue is valued by enterprises and users of accounting information. The recurring occurrence of financial fraud in the capital market confirming financial frauds has also drawn great attention from accounting regulators around the world. In accounting practice, revenue recognition is also considered one of the most complex issues. With the continuous development of the market economy, the diversification and complexity of the business operations of enterprises have led to more and more uncertainties in the business environment of enterprises and the emergence of increasingly complicated transaction contracts.