摘要随着世界经济全球一体化的发展，我国在经济上与全球一体化有着密切的联系，中国的经济发展离不开全球一体化。顺应这个时势的发展，我国于2017年7月正式发布《企业会计准则14号—收入》简称CAS14（2017）,以下统称新收入会计准则。收入作为一家企业最重要的财务指标之一，对于企业的货币资金周转率、营运能力、偿债能力等财务指标都有着不同大小的影响。收入会计准则的改革，使得各行业的企业在收入确认的方面都受到影响，其中房地产建筑行业是在收入准则改革中最受影响的行业之一，本文将以广东一家房地产公司（天誉公司）的财务数据和信息作为案例，分析天誉公司自2018年1月1日起正式实施新收入会计准则的财务数据与之前年度的变化和影响，并且阐述采用新收入会计准则的优点和以前采用旧收入会计准则得出的财务信息存在的缺点与不足。新旧收入会计准则的核心区别是由旧准则确认标准的“风险报酬模型”转变成“控制权转移模型”，而财务观念也有过去的“收入费用观”转变成“资产负债观”。关键词：新会计准则房地产控制权转移资产负债观AbstractWiththedevelopmentofglobalintegrationoftheworldeconomy,Chinahascloseeconomictieswithglobalintegration,andChina'seconomicdevelopmentcannotbeseparatedfromglobalintegration.Followingthedevelopmentofthissituation,ChinaofficiallyissuedtheEnterpriseAccountingStandard14-IncomeinJuly2017CAS14(2017),hereinafterreferredtoasthenewincomeaccountingstandards.Asoneofthemostimportantfinancialindicatorsofanenterprise,incomehasdifferenteffectsonthefinancialindicatorssuchastheturnoverrateofmoneyfunds,operatingability,solvencyandsoon.Thereformofincomeaccountingstandardsmakesenterprisesinvariousindustriessubjecttorevenuerecognitiontoimpact,amongwhichtherealestateconstructionindustryisoneofthemostaffectedindustriesintheincomestandardreform.ThispaperwilltakethefinancialdataandinformationofaGuangdongrealestatecompany(TianyuCompany)asacasetoanalyzethefinancialdataofTianyuCompany'sformalimplementationofthenewincomeaccountingstandardssinceJanuary1,2018andthechangesandeffectsofthepreviousyear,andexplaintheadvantagesofadoptingthenewincomeaccountingstandardsandtheshortcomingsandshortcomingsofthefinancialinformationobtainedfromthepreviousadoptionoftheoldincomeaccountingstandards.Thecoredifferencebetweenthenewandtheoldincomeaccountingstandardsisthatthe"riskrewardmodel"oftheoldstandardrecognitionstandardistransformedintothe"controltransfermodel",whilethefinancialsystemTheconceptalsohasthepast"incomeandexpenseview"into"asset-liabilityview".Keywords:newaccountingstandardsRealestateTransferofcontrolViewofAssetsandLiabilities目录TOC\o"1-2"