發(fā)布時間：2018-07-03 19:44

  本文選題：捐贈式眾籌 + 債權(quán)式眾籌��； 參考：《財會月刊》2017年31期

【摘要】：眾籌作為新經(jīng)濟環(huán)境下的特定產(chǎn)物,其類型繁多,不僅能為企業(yè)提供新的融資渠道,也能為企業(yè)推廣產(chǎn)品、開拓市場份額提供新的營銷平臺。但現(xiàn)行會計準(zhǔn)則并未對其實務(wù)中的會計處理予以規(guī)范指導(dǎo),使其在現(xiàn)實應(yīng)用中的賬務(wù)處理缺乏參考依據(jù)。通過分析捐贈式眾籌、債權(quán)式眾籌、股權(quán)式眾籌、回報式眾籌四種眾籌模式的特征、投資回報方式等,依據(jù)已有的會計準(zhǔn)則規(guī)范,對眾籌發(fā)起者在不同眾籌模式下的會計實務(wù)處理進(jìn)行探討,以期為其會計處理實務(wù)提供借鑒。
[Abstract]:As a special product in the new economic environment, crowdfunding can not only provide a new financing channel for enterprises, but also provide a new marketing platform for enterprises to promote products and develop market share. However, the current accounting standards do not standardize the accounting treatment in practice, which makes the accounting treatment in practical application lack of reference basis. By analyzing the characteristics of four kinds of crowdfunding modes, such as donation crowdfunding, creditor's rights crowdfunding, equity crowdfunding and return crowdfunding, and according to the existing accounting standards, This paper probes into the accounting practice treatment of the sponsors of crowdfunding under different crowdfunding modes in order to provide reference for their accounting treatment practice.
【作者單位】： 北方民族大學(xué)商學(xué)院;
【分類號】：F275;F724.6;F832.4
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本文編號：2094793