教育科技企业收入的确认及其信息系统化的实践经验探讨  

Revenue recognition and information systematization practices in EdTech companies

作　　者：袁园 Yuan Yuan(Shanghai Shengzhe Education Technology Co.,Ltd.,Shanghai,201800)

机构地区：[1]上海胜者教育科技有限公司,上海201800

出　　处：《市场周刊》2024年第33期159-162,共4页Market Weekly

摘　　要：当前经济环境下,收入作为衡量企业经营规模和市场占有率的重要财务指标,其确认和计量对企业财务核算具有重大影响。文章基于新收入准则背景,通过对教育科技企业业务模式、会计处理、信息系统化联结及业财融合等方面的研究,分析其如何以控制权转移作为收入确认判断标准,以及如何运用新收入准则中的“五步法模型”逐步进行收入确认和计量,以加强对收入业务流程的监督和管理,规范收入处理流程,确保企业相关财务信息的规范性和准确性,为企业的稳健发展提供有力支持。In the current economic environment,revenue is one of the key financial indicators used to measure a company's operational scale and market share.Its recognition and measurement have a significant impact on corporate financial accounting.Based on the new revenue standard,this paper examines the business model,accounting treatment,information system integration,and business-finance collaboration of EdTech companies.It analyzes how these companies utilize the transfer of control as the standard for revenue recognition,and how they apply the“five-step model”outlined in the new revenue standard to progressively recognize and measure revenue.The study aims to enhance the supervision and management of revenue processes,standardize revenue handling procedures,and ensure the compliance and accuracy of related financial information,thereby providing robust support for the stable development of the company.

关 键 词：教育科技企业 新收入准则 信息系统化 

分 类 号：F232[经济管理—会计学]