本文以上市公司的全资子公司HD软件公司为例，研究其从适用新收入准则的过程中，面临的新收入准则实施及财务与业务之间“两层皮”的管理难题。旨在通过会计政策的正确适用、业务管理的优化调整，有效突破软件公司业财融合的壁垒和束缚，提升财务数据的有效性和对决策支持的价值感。同时，推动公司进一步精益化管理，帮助企业应对信息时代的多重挑战，最终促进软件企业实现可持续发展的战略目标。

Taking HD software company, a wholly-owned subsidiary of a listed company, as an example, this paper studies the implementation of the new income standard and the management problems of "two layers" between finance and business in the process of applying the new income standard. Through the correct application of accounting policies and the optimization and adjustment of business management, it aims to effectively break through the barriers and constraints of industry finance integration of software companies, and improve the effectiveness of financial data and the sense of value of decision support. At the same time, promote the company's further lean management, help enterprises meet the multiple challenges of the information age, and finally promote software enterprises to achieve the strategic goal of sustainable development.