网络游戏2000年进入中国，伴随着互联网科技进步与手机电脑等硬件设施升级，网游在人们娱乐、社交生活中占据比重逐渐增大。目前我国缺乏对网络游戏企业收入的确认与计量有针对性的准则，各游戏企业对收入的处理方式差异很大，从获得虚拟货币到使用虚拟货币购买道具的收入确认，以及不同运营模式下收入确认的金额都各不相同。目前我国网络游戏企业收入确认与计量方式的差异主要在虚拟货币确认时点、虚拟道具收入确认模型以及不同运营模式下总额法与净额法的选择上。关于虚拟货币的确认时点，比较规范的做法是依照权责发生制的原则在消费时确认，但部分企业如游族网络、中青宝选择在购买时及确认的简化处理方式。在虚拟道具收入确认模型的选择上，规模较大、数据追踪管理能力强的公司，如腾讯、网易和完美世界优先采用IBRM和UBRM两种模型，中小型游戏公司出于成本等原因于玩家购买虚拟商品之际便确认。在总额法与净额法的选择上，需要依照合同的具体内容来判定主体为主要负责人还是仅为代理人，然后在总额法与净额法之间做选择。完美世界在虚拟货币确认时点合理，而虚拟道具收入的确认模型选择上虽有合理性，却未披露具体的玩家游戏寿命和道具生命周期的估算方法，在联合运营模式下须依据更多合同信息来判断其总额法的选择是否合理，但完美世界也并未做出披露。此外，完美世界对促销收入和“破损”收入都未做专门处理，无法有效反应相关商业活动的实质，而这也是行业内多数企业都共同存在的问题。结合理论和案例分析，本文分别向完美世界提出三项建议：一是企业应结合商业实质处理促销收入，可参照新会计准则下的五步法对促销行为的实质加以分析；二是企业结合游戏玩家的活跃程度、破损虚拟资产的载体及时确认沉淀资产；三是适当披露玩家游戏寿命和道具生命周期等重要事项的估算方法。此外，网游企业目前收入处理方式差异巨大，相关监管部门或可提出比较有针对性的披露要求和操作指南，维护会计信息的有效性和可比性。
Online games entered China in 2000. With the progress of Internet technology and the upgrading of hardware facilities such as mobile phones and computers, they gradually occupy a larger proportion in people's entertainment and social life. At present, there is a lack of targeted criteria for the recognition and measurement of online game enterprises' income in China. The processing methods of revenue vary from game companies, such as the income recognition of obtaining virtual currency, the purchase of virtual currency props, and the amount of income recognition under different operation modes.Currently the differences of recognition and measurement of online game enterprises' income in China mainly lie in the timing of virtual currency recognition, the income recognition model of virtual props, and the selection between gross and net methods under different operation modes. As for the recognition time of virtual currency, the more standardized way is to recognize it when consuming according to the accrual basis principle, but some enterprises like Youzu Network and Zhongqingbao choose the simplified way to deal with the recognition when purchasing. In the choice of income recognition model for virtual props, large-scale companies with strong data tracking ability, such as Tencent, Netease and Perfect World, prefer IBRM and UBRM models. Small and medium-sized game companies recognize income when players buy virtual goods for cost reasons. In the choice between the gross method and the netting, it is necessary to determine whether the principal person is the principal or the agent according to the specific content of the contract.Perfect World has certain rationality in the recognition time of virtual currency.It does not disclose the specific estimation methods of player's game life and prop life cycle although the selection of the recognition model of virtual prop is reasonable. In the joint operation mode, more contract information should be used to judge whether the choice of gross method is reasonable, but Perfect World does not disclosed it either. In addition, Perfect World does not dealt with promotional income and "breakage" income specifically, and cannot reflect effectively the essence of relevant business, which is also a common problem for most enterprises in this industry.Combining the theory with case analysis, this paper puts forward three suggestions to Perfect World: Firstly, enterprises should deal with sales promotion income in combination with business essence, and analyze the essence of sales promotion by referring to the five-step method under the new accounting standards; Secondly, enterprises should recognize deposited assets in time by combining the activity of game players and the carrier of damaged virtual assets; Thirdly, they should disclose properly the estimation methods of important items such as the game players life span and prop life cycle. Furthermore, the current income processing methods of online games enterprises vary greatly, the relevant regulatory authorities may put forward more targeted disclosure requirements and operating guidelines to maintain the validity and comparability of accounting information.
