关键词: 新收入准则, 电商企业, 收入确认

Abstract: With the gradual development and growth of "Internet+" enterprises,the Ministry of Finance has issued the New Revenue Standard to meet the pace of rapid economic development,to improve the reasonableness of financial information disclosure of true operating results,and to meet the needs of investors for comprehensive consideration. This paper analyzed the impact of the new revenue standard on the sale of dairy products through e-commerce platforms and explored how dairy companies can cope with the changes. The paper analyzed the impact of the new revenue standard on the sale of dairy products through e-commerce platforms,and explored new development ideas for dairy companies to cope with the changes in order to improve the level and efficiency of financial management in e-commerce industry.

Key words: New Revenue Standard, e-commerce companies, revenue recognition