Difficulties in Revenue Recognition and Accounting Optimization under the "Commission + Placement Fee" Model of Live Streaming E-commerce: A Case Study of Small and Medium-sized MCN Institutions

With the rapid expansion of the emerging live streaming e-commerce industry, the "commission + placement fee" model has become the main revenue structure for many small and medium-sized Multi-Channel Network (MCN) institutions. However, this model has posed prominent dilemmas regarding the timing of revenue recognition and the measurement of revenue amounts in accounting practice, which not only affects the authenticity and comparability of financial statements but also brings high tax and compliance risks. ,By adopting method of case study, this paper focuses on small and medium-sized MCN institutions that adopt the "commission + placement fee" model. It aims to systematically dissect the core predicaments in their revenue recognition processes. The research conclusions indicate that through the integration of business and finance and process restructuring, the accuracy, compliance, and management efficiency of revenue recognition of small and medium-sized MCN institutions under this complex business model can be effectively enhanced.