互联网金融环境下第三方支付平台的会计处理分析-以支付宝为例(论文12000字)
摘要
我国网上支付业务呈快速增长趋势，随之而来的第三方支付平台的也如春笋般迅速增长，特别是支付宝和微信发展迅速、规模持续扩大，成为了我国第三方支付的两大巨头，这也促使我国电子商务发展进入了一个全新的时代。消费者可以在没有银行和信用卡网络的情况下获得信贷、完成付款，交易模式也由单一的线下转移到线上网上支付，这使得相关的资金结算也随着交易的变化更多的采用第三方平台来产生联系。然而目前已有的企业会计标准原则没有对互联网金融发展背景下第三方支付平台具体的会计工作开展清晰的进行界定，依然还属于空白区。再者，线上交易的这种方式，让我们重新思考了传统支付的价值链，我们必须得对比这种新型业务的会计处理与传统的会计处理方式的不同，深入思考研究新型业务的会计处理。对于付宝第三方支付平台的新型的在全球领先的独立第三方支付平台，其会计处理是值得研究和进一步研究探讨的。
通过不断的探索研究，对第三方支付平台资产经济的流转方式进行分析和研究，采用具有代表性的平台——支付宝对第三方支付平台业务开展所涉及会计账务处理进行探讨，从而理清现有会计准则在第三方支付平台已有的规定和会计准则在此方面的空白之处，提出现有新兴业务的处理方式存在的一些优点和缺点，哪些优点可以使得会计处理更加高效快捷，哪些处理又存在漏洞，可能让第三方支付平台的企业通过现有会计准则的灰色地带操控自身利益、为自身谋取不法好处等，给现有会计准则提出一些针对性的建议，在哪些准则方面需要增加一些条文等，从而较少现有第三方平台会计处理存在的一些不便和减少企业钻法律空洞操作利润的行为，从而营造一个良好的氛围，促进我国第三方支付平台的安全、稳定发展。
关键词：第三方支付；会计处理；会计处理存在的问题；应对会计处理问题的对策
Accounting analysis of the three party payment platform under the Internet Financial Mode -- Taking Alipay as an example
Abstract
China's online payment business is growing rapidly. The consequent third party payment platform is growing rapidly as bamboo shoots. Especially Alipay and WeChat are developing rapidly and expanding continuously, becoming the two giants of the third party payment in China. This has also prompted the development of China's electronic business affairs into a new era. Consumers can obtain credit and complete payment without bank and credit card network, and the transaction mode is transferred from a single offline to online payment, which makes the related fund settlement more handover through the third-party payment platform with the change of transaction. However, the current accounting standards for enterprises do not clearly stipulate the accounting treatment of the third-party payment platform business under the Internet financial environment. For this new type of business, accounting standards are still a blank area. Moreover, this way of online trading, let us rethink the value chain of traditional payment. We must compare the accounting treatment of this new business with the traditional accounting treatment, and think deeply about the accounting treatment of new business. For the new independent third-party payment platform of PayPal, which is the world's leading third-party payment platform, its accounting treatment is worthy of further study and discussion.
Through continuous exploration and research, this paper analyzes the circulation mode of the third party payment platform funds, and takes the typical representative of the third party payment platform as an example to discuss the accounting treatment of the third party payment platform exchange, so as to clarify the existing accounting standards in the third party payment platform and the gaps in the accounting standards of the existing accounting standards in the field, so as to bring forth new developments in the field of the third party payment platform. Some advantages and disadvantages exist in the way of business processing, which advantages can make accounting processing more efficient and faster, and which treatment has loopholes, which may allow third-party payment platform enterprises to manipulate their own interests through the gray zone of existing accounting standards, and seek illegal benefits for themselves, etc., to put forward some pertinent suggestions for the existing accounting standards, and in what aspects of standards. It is necessary to add some provisions, so as to reduce the inconvenience of accounting treatment of third-party platforms and enterprises 'behavior of drilling hollow profits in law, so as to create a good atmosphere and promote the safe and stable development of third-party payment platforms in China.
Key words: Third party payment; Accounting treatment; Problems with accounting treatment; Countermeasures for accounting problems.
目录
第一章 引言 7
一、研究的意义 7
（一）理论意义 7
二、国内外研究状况 7
（一）国外研究状况 7
（二）国内研究状况 8
三、文献综述 9
第二章 第三方支付平台会计处理的理论研究 9
一、第三方支付平台简介 9
（一）第三方支付平台的会计核算方式 9
（二）第三方支付平台的定义 9
二、第三方支付平台会计处理相关理论 11
（一）虚拟账户相关概述 11
（二）会计处理相关理论 11
第三章 以支付宝为例的新兴支付平台的会计处理 12
一、支付宝公司会计处理与传统的异同 12
（一）支付宝简介 12
（二）支付宝会计处理与传统会计处理相同之处 12
二、 支付宝公司（第三方支付平台）会计核算存在的问题 15
（一）新科目设置 15
（二）电子凭证的取得和保存 15
（三）支付宝业务繁多、账务不能真实及时反映 15
（四）沉淀资金处理（跨行清算） 16
（五）风险准备金的计提： 16
（六）不同的会计核算方式对现金流及费用产生的影响： 16
第四章 第三方支付平台的会计处理存在问题的原因及其对策 18
一、据上述分析的问题的原因及对策 18
（一）新科目的设置 18
（二）原始凭证的取得 18
（三）沉淀资金 19
（四）关于风险准备金 19
（五）对于不同的会计核算对现金流及财务费用产生影响的对策： 19
第五章 总结 21
参考文献 22
致谢 23 |
