软件企业系统集成业务收入确认探讨  

Exploration of Revenue Recognition for System Integration Service in Software Companies

作　　者：孙文军[1] 竹挺进[1] 

机构地区：[1]天健会计师事务所(特殊普通合伙)

出　　处：《中国注册会计师》2018年第8期96-99,共4页The Chinese Certified Public Accountant

摘　　要：业务是我国软件企业最常见的业务之一。本文系统归纳了当前我国软件行业上市公司此项业务的收入确认方法,分析了各方法的合理性。本文认为,选择系统集成业务收入确认方法时应当考虑外购软件、硬件的采购方式,履约成本中劳务成本的比例,系统自身特征等多个因素,并提出了一个流程以帮助软件企业选择最合理的收入确认方法。新收入准则基本不会改变当前的收入确认方法。System integration service is one of the most common businesses of software companies in China. This article systematically sums up the methods of revenue recognition of listed companies in software industry in China and analyzes the rationality of each method. It finds that in respect of the method of revenue recognition for system integration service, a variety of factors should be considered, including the method of purchasing software and hardware from outside, the proportion of labor costs in the costs of fulfillment and the characteristics of the systems. Finally, it puts forward a procedure to help the software companies to choose the most reasonable method of revenue recognition. Basically, the new accounting standard on revenue does not change the current method of revenue recognition.

关 键 词：收入确认 系统集成 企业会计准则 

分 类 号：F275[经济管理—企业管理] F49[经济管理—国民经济]