房地产行业在我国国民经济中发挥着重要的作用，随着我国经济水平不断提高与房地产行业中的交易逐渐复杂，原有的收入准则在应用解释与核算规范等方面问题突出，这些问题使得企业披露的财务信息不够完善，收入确认及计量等制度逐渐不能满足企业未来业务发展的需求。为确保收入确认和收入计量等更加合理与规范，我国财政部在2017年7月颁布了新收入准则，这一次的修订较原有收入准则有了较大改进，新收入准则提出了一些全新理念与会计科目，这对各个行业均会造成一定程度的影响。在新收入准则全面落地的背景下，在我国国民经济中占据重要地位的房地产行业，其收入确认及计量也会发生较大的变化。因此，本文以首批实施新收入准则的万科集团为例，深入探究新收入准则对于我国房地产行业在收入核算和财务报表方面产生的影响，以期为其他房地产企业提供经验和借鉴。

       基于此，本文通过梳理国内外有关新收入准则的相关文献，以万科集团为研究对象进行研究。首先，本文说明了我国新旧收入准则修订的过程及原因，对比了新旧收入准则的内容，并对房地产行业和万科集团的情况进行概述。其次，本文对万科集团实施新收入准则后的收入核算及财务报表进行分析，研究发现：新收入准则实施后，对于收入核算而言，在收入确认方面，万科集团的收入确认标准和方式改变，在一定程度上不但使得该集团收入与成本更加匹配，而且使得该集团收入和现金流的配比情况得到改善，在收入计量方面，万科集团的收入计量依据转变为合同中的交易价格，使得该集团的收入计量更加合理；对于财务报表而言，新收入准则不但使得万科集团资产负债表的披露更加详细和合理，而且使得万科集团的债务融资成本在一定程度上减少，还使得万科集团经营活动和筹资活动的现金流增长速度得到有效改善。最后，基于上述分析，本文对万科集团、房地产企业、监管部门及政策制定部门提出建议，得出研究结论，并针对后续的研究进行展望，旨在为房地产行业更好地应用新收入准则提供经验与借鉴。

          The real estate industry plays an important role in the national economy.With the continuous improvement of our country's economic level and the increasingly complex transactions in the real estate industry. The original income standards have prominent problems in application interpretation and accounting standards, which make the financial information disclosed by enterprises not perfect, and the systems of enterprise income recognition and accounting are gradually unable to meet the business development of enterprises in the future. Therefore, in order to actively standardize revenue recognition, measurement and information disclosure, Chinese Ministry of Finance issued New Revenue Standards in July 2017. This revision has made a great improvement on the basis of the original revenue standard. The New Revenue Standards has been re-regulated in terms of income accounting, which involves many new concepts and accounting subjects, so it will have some impact on various industries. Under the background of the full implementation of the New Revenue Standards, the real estate industry, as a pillar industry in our national economy, will also undergo huge changes in its income accounting and recognition. Therefore, this paper takes the Vanke Group, one of the first to implement the new revenue standards, as an example,will study the impact of the New Revenue Standards on the income accounting and financial statements of our national real estate industry, so as to offer experience and reference for other real estate enterprises.

       Based on this, this paper takes CHINA VANKE CO., LTD. (referred to as "Vanke Group") as the research object by sorting out relevant domestic and foreign literatures on the New Revenue Standards. First of all, this paper explains the process and reasons for the revision of the New and Old Revenue Standards in China, compares the contents of the New and Old Revenue Standards, and provides an overview of the real estate industry and Vanke Group; secondly, this paper conducts an in-depth analysis of the revenue accounting and financial statements of Vanke Group after the implementation of the New Revenue Standards. Through research, this paper finds that: after the implementation of the New Revenue Standards, in terms of revenue accounting, from the revenue recognition, the change in the revenue recognition standards and methods of Vanke Group not only makes the group's revenue and costs more closely matched to a certain extent, but also improves the ratio of the group's revenue and cash flow. In terms of revenue measurement, the group's revenue measurement basis is changed to the transaction price in the contract, which makes the group's revenue measurement more reasonable; In terms of financial statements, the New Revenue Standards not only makes the disclosure of Vanke Group’s balance sheet more detailed and reasonable, and effectively reduce the debt financing cost of Vanke Group, it also effectively improved the growth rate of cash flow from Vanke Group's operating activities and financing activities. Finally, based on the previous data analysis, this article makes recommendations to Vanke Group, real estate companies, regulatory authorities and policy-making authorities, aiming to provide a reference for the better implementation and application of the New Revenue Standards in the real estate industry