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近年来,商业模式创新在规模和速度上已给当今的行业格局带来了前所未有的改变,也给会计如何准确反映商业模式的经济实质带来了不小的挑战。现有会计制度方面存在的设计上的滞后性使得财务人员在对创新的商业模式进行会计处理时运用实质重于形式原则显得极其重要,向企业的利益相关者提供契合该企业商业模式的会计信息将成为会计处理方法优化的方向。
In recent years, the innovation of business models has brought unprecedented changes to the current industry pattern in terms of scale and speed, and brought considerable challenges to the accounting how to accurately reflect the economic substance of business models. The design lag in the existing accounting systems makes it extremely important for financial officers to apply substance-over-formal principles in accounting for innovative business models, providing them with accounting information that fits the business model of the business Will be the direction of optimization of accounting treatment.