Research on the Problems and Countermeasures of Financial Accounting Calculation in the Social E-Commerce Model

在数字经济背景下，社交电商依托用户裂变与流量重构实现爆发式增长，但其创新的交易模式对传统财务会计核算体系提出系统性挑战。本文以拼多多、云集等典型平台为研究对象，剖析社交电商模式下财务核算收入及成本核算面临的具体问题。提出构建动态化收入确认，设立收入核算方式选择标准，建立成本费用分摊数据库等对应措施。为行业规范发展提供实践指引，但受限于案例集中于头部平台，未来研究需扩展至跨境交易及虚拟资产计量等新兴领域，以完善核算标准体系。In the digital economy, social e-commerce has exploded via user-driven growth and traffic reconfiguration. Its novel transaction models, though, pose systemic challenges to conventional financial accounting systems. Using typical platforms like Pinduoduo and Yunji as examples, this paper explores specific financial accounting issues-revenue and cost under the social e-commerce model. It suggests measures like dynamic revenue confirmation, revenue accounting method criteria, and a cost-expense allocation database to guide the industry’s development. However, given the focus on major platforms, future research should cover emerging areas like cross-border transactions and virtual asset measurement to refine accounting standards.