PAGE\*MERGEFORMATIII新收入准则对互联网企业收入确认的影响摘要为适应复杂多样的经济业务并借鉴国际收入准则，财政部于2017年7月19日发布了重新修订的《企业会计准则第14号一一收入》，规范了企业的收入确认和计量，对提高财务报表的质量有重要意义。本文研究了互联网企业的收入确认问题，总结了新收入准则修订的主要内容，分析了互联网企业在新收入准则下销售收入的相关账务处理问题，针对其在处理过程上存在的问题，提出了相应的建议。对于此次的研究和分析，加强了对新收入准则的理解，使互联网企业收入确认更具规范性，财务报表更具准确性和可比性。关键词：互联网企业；新收入准则；确认收入；影响TheimpactofnewstandardsonrevenuerecognitionofrevenuefromInternetcompaniesAbstractInordertoadapttothecomplexanddiverseeconomicbusinessanddrawontheinternationalincomestandards,theMinistryofFinanceissuedtherevisedEnterpriseAaccountingStandardNo.14:RevenueonJuly19,2017,whichregulatestherecognitionandmeasurementoftheenterpriseincome,whichisofgreatspecificationtoimprovethequalityoffinancialstatements.ThispaperstudiestheInternetenterpriserevenuerecognitionproblems,summarizesthemaincontentoftherevisionofthenewincome,analyzestheInternetenterprisesunderthenewincomeprinciplessalesrelatedaccountingtreatmentproblems,aimingattheproblemsinprocess,putforwardthecorrespondingSuggestions.Fortheresearchandanalysis,tostrengthentheunderstandingofthenewincomeprinciples,andmaketheInternetenterpriserevenuerecognitionmorenormative,moreaccuracyandcomparabilityoffinancialstatements.Keywords:Internetcompanies;Newrevenuecriteria;Revenuerecognize;Impact目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc38872514"摘要PAGEREF_Toc38872514\hIHYPERLINK\l"_Toc38872515"AbstractPAGEREF_Toc38872515\hIIHYPERLINK\l"_Toc38872516"一、绪论PAGEREF_Toc38872516\h1HYPERLINK\l"_Toc38872517"（一）研究背景及意义PAGEREF_Toc38872517\h1HYPERLINK\l"_Toc38872518"1.研究背景PAGEREF_Toc38872518\h1HYPERLINK\l"_Toc38872519"2.研究意义PAGEREF_Toc38872519\h1HYPERLINK\l"_Toc38872520"（二）文献综述及研究现状PAGEREF_Toc38872520\h2HYPERLINK\l"_Toc38872521"（三）研究内容及方法PAGEREF_Toc38872521\h2HYPERLINK\l"_Toc38872522"1.研究内容PAGEREF_Toc38872522\h2HYPERLINK\l"_Toc38872523"2.研究方法PAGEREF_Toc38872523\h3HYPERLINK\l"_Toc38872524"二、收入的相关概念PAGEREF_Toc38872524\h3HYPERLINK\l"_Toc388