我国电影票房收入的会计问题研究

【作者】 徐贞；

【导师】 林志伟；

【作者基本信息】 深圳大学 ， 会计硕士（专业学位）， 2017， 硕士

【副题名】以光线传媒为例

【摘要】 随着新一代信息技术的发展、文化产业的兴起以及消费结构的升级促使对电影的消费需求显著上升。2016年全国电影总票房达到457.12亿元,同比增长3.73%,城市院线观影人次为13.72亿,同比增长8.89%。但由于国内版权保护、消费者习惯等因素的存在,导致我国在电影资产的认定和票房收入的会计核算上与国外存有较大差异。本文没有局限于理论,而是通过实例研究,深入探讨票房收入相关的电影资产认定、收入确认时间等几个重要问题,从实践角度出发,对电影票房收入的会计核算问题提出了积极建议。本文以影视行业为背景,以北京光线传媒有限公司为研究对象,探讨我国影视行业票房收入的相关会计问题,主要内容、结构如下:第一章,绪论。陈述本文的研究背景、意义,总结已有文献的相关观点,在此基础上梳理本文的研究思路。第二章,影视票房收入的相关概述。界定影视行业的产业链及其特点,点出票房收入与其它行业相比的显著特点。第三章,票房收入会计处理的国内外比较。分析在我国准则下票房收入确认的几个关键点,对比分析中国和美国对票房收入确认和计量的差异,以及在IFRS15下,对关键财务指标及披露的要求。第四章,光线传媒的会计核算案例。介绍光线传媒公司的产品和交易,分析现行收入确认准则下,光线传媒公司与票房收入相关的关键财务指标以及与票房收入确认计量的相关会计问题。第五章,总结与展望。总结全文,进一步得出相关结论。更多还原

【Abstract】 With the development of a new generation of information technology and the rise of cultural industries,the upgrading of the consumption structure prompted a significant increase in consumer demand for films.In 2016,the national film box office reached 45.712 billion yuan,an increase of 3.73% since 2015.The viewing frequency of city cinema was 1.372 billion times,an increase of 8.89%.However,due to the Chinese copyright protection,consumer’s habits and some other factors,there are some remarkable differences between our country and foreign country in the recognition of the film assets and the box office revenue accounting.This paper is not limited to theory,instead by through a case study,analyzed the box office income that related to the time of revenue recognition,the film asset recognition and other important issues.And then,from a practical point of view,some suggestions will be present for the accounting problem of movie box office revenue.Based on the background of film and television industry,this paper takes Enlight Media as the research object,discussing the related accounting problems of China in the film and TV industry.The main content and structure are as follows:Chapter 1,Introduction.This chapter states the background and significance of this paper and summarizes the relevant views of existed researches.Furthermore,we put forward the research ideas of this paper.Chapter 2,Overview of movie box office revenue.By Defining the industry chain of film and television industry and its characteristics,we point out the significant features of box office revenue when compared with others.Chapter 3,Comparison of domestic and foreign accounting treatment of box office income.This chapter analyzes the key points of the confirmation of the box office revenue in our country,and compares the similarities and differences between China and the United States on the recognition and measurement of the box office revenue,as well as the key financial indicators and disclosure requirements under IFRS15.Chapter 4,A case study on Enlight Media.First,this chapter introduces the products and transactions of Enlight Media.And then,based on the current income recognition,this chapter goes deeply into the key financial indicators related to the income of the box office and the accounting problems related to the measurement of the income of the box office.Chapter 5,Summary and prospect.In this chapter,the research content of this paper is summarized,and further draw the relevant conclusions.更多还原