Research On How To Use The New Revenue Standard Of Film And Television Enterprises

With the development of modern technology and the application of network technology,Internet-related industries have grown rapidly and are undergoing unprecedented changes.The rapid development of Internet video technology in the past ten years has brought new opportunities and challenges to the development of the film and television drama industry,and a large number of excellent film and television drama companies have experienced rapid growth in revenue.At the same time,revenue is one of the key indicators for measuring the financial performance of a company,and it is also an important index for evaluating the quality of a company’s core profitability.As my country’s first listed company with TV dramas as its main business,Huace Film and Television has also expanded its businesses in movies,TV,film brokerage and games.After the country promulgated new revenue standards,Huace Film and Television Company faced new challenges and opportunities.In this paper,based on the new revenue principles,study of film and television enterprise revenue recognition problem,first to film and television companies in research on corporate revenue is analyzed,and then analyzes the film industry’s business model,operation mode and the main source of revenue,and again to explore the characteristics of the film industry revenue recognition are widespread,co-sponsored by the film and television,for example,focused on business model for China policy,film and television,Through the exploration and analysis of the main revenue of the operation mode,it is found that the main problems of Huace Film and televiision,such as the single method of confirming the production mode of film and television drama,the selection of time point is too traditional,and so on.In view of these problems,the reasons behind the problems are found out and relevant suggestions are put forward.New revenue criterion is the company’s revenue for important reference files,for its Angle of view research,help content production company financial personnel understand how new revenue accounting standards applicable to different content of products,and revenue recognition and measurement of the specific methods,to improve the company profits,lower costs,develop strategy has important significance.