Research On The Impact Of Revenue Recognition Method On Financial Indicators Of Listed Game Enterprises Under The New Standard

Since entering the Internet era,many emerging industries have emerged in our country,and these industries have promoted the continuous reform of our economic model.The online game industry is one of them.China's online game industry was born in the mid-1990 s and began rapid development.2019 The annual actual sales income in each year exceeded 230 billion yuan.Online game companies have a different transaction model than traditional companies.How to confirm revenue for online game companies has become a difficult problem,and it has also brought huge challenges to China's accounting standards.This article first systematically summarizes the general situation of the online game industry,and introduces the operating model and profit model of China's game industry.Taking Kaiying Network as an example,this article analyzes the changes of Kaiying Network 's financial indicators under the GBRM,UBRM,and IBRM mobile games of “The Miracle for All” independently operated by Kaiying Network.Finally,put forward practical suggestions based on the new revenue standards,in order to provide a certain reference for the revenue recognition of online game companies.Based on the case of Kaiying Network,this article analyzes the impact of different revenue recognition methods on the main income sources of online game companies,finds the shortcomings of the existing methods,and proposes feasible methods and suggestions to enhance the accounting information of Chinese online game companies Reliability and comparability to promote the sustainable development of China's online game companies.