本文選題：數(shù)字產(chǎn)品 + 數(shù)字資產(chǎn)��； 參考：《西南財經(jīng)大學(xué)》2013年碩士論文

【摘要】：隨著網(wǎng)絡(luò)信息技術(shù)與電子商務(wù)的迅猛發(fā)展,數(shù)字經(jīng)濟(jì)時代已然來臨。由于現(xiàn)有的會計準(zhǔn)則與法律法規(guī)并沒有對種類繁多的數(shù)字產(chǎn)品進(jìn)行規(guī)定,導(dǎo)致數(shù)字產(chǎn)品的會計確認(rèn)與計量成為了一個難題,生產(chǎn)經(jīng)營數(shù)字產(chǎn)品的企業(yè)對所持有的數(shù)字產(chǎn)品有著不同的核算方式,學(xué)者們對數(shù)字產(chǎn)品的相關(guān)問題也各自有著不同的看法。 目前學(xué)術(shù)界對有關(guān)數(shù)字產(chǎn)品會計問題的研究還比較欠缺,如何對數(shù)字產(chǎn)品進(jìn)行正確的確認(rèn)與計量是現(xiàn)階段企業(yè)會計面臨的一個重要問題。本文在現(xiàn)有數(shù)字產(chǎn)品有關(guān)研究的基礎(chǔ)之上,結(jié)合國內(nèi)外會計準(zhǔn)則以及相關(guān)法規(guī),通過對部分?jǐn)?shù)字產(chǎn)品案例進(jìn)行分析,提出了對數(shù)字產(chǎn)品的定義、分類、會計確認(rèn)與計量、賬務(wù)處理與信息披露等方面的建議,這一研究對數(shù)字產(chǎn)品現(xiàn)有相關(guān)研究起到梳理、補充和完善的積極作用。 本文總共有六個部分。第一部分是文章導(dǎo)論,陳述了本文的研究背景及理論意義、現(xiàn)實意義等,并對筆者的研究思路、文章框架、研究方法和理論貢獻(xiàn)進(jìn)行陳述,指出在數(shù)字經(jīng)濟(jì)時代的背景下,研究數(shù)字產(chǎn)品的會計確認(rèn)與計量有著重大的理論意義及現(xiàn)實意義。文章第二部分是從數(shù)字產(chǎn)品的定義與分類、會計問題、定價策略和相關(guān)法律等方面對有關(guān)文獻(xiàn)進(jìn)行綜述與評價。第三部分是對數(shù)字產(chǎn)品的概述,從當(dāng)前現(xiàn)狀、概念、特點及分類幾方面進(jìn)行描述,區(qū)分了數(shù)字產(chǎn)品和數(shù)字化產(chǎn)品的概念,總結(jié)了數(shù)字產(chǎn)品的特點,如無實物形態(tài)、成本構(gòu)成特殊、規(guī)模經(jīng)濟(jì)與范圍經(jīng)濟(jì)等等,將數(shù)字產(chǎn)品按產(chǎn)品種類分為工具和實用程序類、內(nèi)容類、在線服務(wù)類、符號和概念類等四種類別。第四部分是數(shù)字產(chǎn)品的會計確認(rèn)、計量等問題,首先指出了數(shù)字產(chǎn)品與無形資產(chǎn)和存貨的不同之處,提出生產(chǎn)經(jīng)營數(shù)字產(chǎn)品企業(yè)應(yīng)將以銷售為目的的數(shù)字產(chǎn)品確認(rèn)為數(shù)字資產(chǎn),對除網(wǎng)絡(luò)虛擬貨幣以外的符號和概念類數(shù)字產(chǎn)品的銷售收入遞延收入確認(rèn)直到最終商品交付或過期時確認(rèn),其他類別的數(shù)字產(chǎn)品通常在銷售時數(shù)字產(chǎn)品交付給用戶就確定收入,并對數(shù)字資產(chǎn)的初始計量和后續(xù)計量進(jìn)行分析。第五部分是對數(shù)字產(chǎn)品的會計賬務(wù)處理進(jìn)行系統(tǒng)總結(jié),并對數(shù)字產(chǎn)品信息披露提出看法,認(rèn)為數(shù)字經(jīng)濟(jì)時代背景下生產(chǎn)經(jīng)營數(shù)字產(chǎn)品的企業(yè)應(yīng)當(dāng)對資產(chǎn)負(fù)債表重新設(shè)計,將數(shù)字資產(chǎn)與存貨、無形資產(chǎn)相分離,獨立列示在資產(chǎn)負(fù)債表中,并在報表附注中增設(shè)數(shù)字資產(chǎn)類別對有關(guān)信息進(jìn)行披露。第六部分是對全文內(nèi)容進(jìn)行總結(jié),最后提出本文對數(shù)字產(chǎn)品有關(guān)問題的結(jié)論與建議。
[Abstract]:With the rapid development of network information technology and electronic commerce, the era of digital economy has come. As the existing accounting standards and laws and regulations do not provide for a wide variety of digital products, accounting recognition and measurement of digital products has become a difficult problem. Enterprises producing and operating digital products have different accounting methods for digital products, and scholars have different views on the related issues of digital products. At present, the research on digital product accounting is still lacking in academic circles. How to confirm and measure digital product correctly is an important problem that enterprises are faced with at present. Based on the existing research on digital products, combined with domestic and foreign accounting standards and related laws and regulations, through the analysis of some cases of digital products, this paper puts forward the definition, classification, accounting recognition and measurement of digital products. This research plays a positive role in combing, complementing and perfecting the existing research on digital products. There are six parts in this paper. The first part is the introduction of the article, which states the research background, theoretical significance, practical significance, and the author's research ideas, article framework, research methods and theoretical contributions, pointing out that under the background of the digital economy era, It is of great theoretical and practical significance to study the accounting recognition and measurement of digital products. The second part summarizes and evaluates the relevant literature from the definition and classification of digital products, accounting problems, pricing strategies and related laws. The third part is an overview of digital products, from the current situation, concepts, characteristics and classification of several aspects to describe the concept of digital products and digital products, summed up the characteristics of digital products, such as no physical form, The digital products are divided into four categories according to product types: tool and utility, content, online service, symbol and concept. The fourth part is the accounting recognition and measurement of digital products. Firstly, the paper points out the differences between digital products and intangible assets and inventory, and points out that digital products for sales purposes should be recognized as digital assets in the production and operation of digital products enterprises. Deferred revenue from sales of symbolic and conceptual digital products other than network virtual currencies is recognized until the final commodity is delivered or expired, and other categories of digital products are usually recognized at the time of sale when the digital product is delivered to the user. And the initial measurement and subsequent measurement of digital assets are analyzed. The fifth part is a systematic summary of the accounting and accounting processing of digital products, and puts forward some opinions on the disclosure of digital product information. It is believed that enterprises producing and operating digital products under the background of digital economy should redesign their balance sheets. Separate digital assets from inventory and intangible assets, separate them from the balance sheet, and add digital asset classes to the notes to disclose the relevant information. The sixth part is a summary of the full text, and finally puts forward the conclusions and suggestions of this paper on digital products.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F234

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