数据资产统计与核算问题研究  

Research on Deriving Measures of Data Assets in National Accounts

作　　者：许宪春[1,2] 张钟文 胡亚茹 Xu Xianchun;Zhang Zhongwen;Hu Yaru(Tsinghua China Data Center;School of Economics and Management,Tsinghua University;School of Statistics and Management,Shanghai University of Finance and Economics)

机构地区：[1]清华大学中国经济社会数据研究中心 [2]清华大学经济管理学院 [3]上海财经大学统计与管理学院

出　　处：《管理世界》2022年第2期16-30,共15页Journal of Management World

基　　金：国家自然科学基金重大研究计划培育项目“大数据背景下的数据资产统计与核算问题研究”(92046013);国家社会科学基金重大项目“大数据背景下新经济新动能统计监测与评价研究”(18ZDA124);清华大学国家高端智库课题“数据资产价值测度问题研究”(2020ZZBF0134);全国统计科学研究重点项目“数据生产要素统计和核算研究”(2020LZ14)的资助。

摘　　要：伴随着数字化技术与经济社会各领域的深度融合,数据呈现爆发式增长趋势和多元化应用价值。数据作为新型资产,应以何种方式纳入统计和国民经济核算,从而在宏观经济统计数据中客观、科学地体现数据资产在经济社会发展中发挥的重要作用,是统计和国民经济核算理论亟待突破的时代难题。本文基于国民经济核算研究范式,结合理论研究及实地调研,提出描述数据生产过程的"数据价值链",以明确"数据"作为关键生产要素的概念及生产属性,并结合数据的特征,提出数据资产的概念,进一步基于数据支出资本化核算的基本分类,探索数据资产价值的测度方法和基础统计资料来源。本文试图为中国数据资产统计与核算工作提供理论依据和方法支撑,为数字化转型背景下国民经济核算理论、统计标准和调查方法创新做出贡献。With the deep integration of digital technology and fields of economy and society, the data presents an explosive growth trend and diversified application value. As a burgeoning asset, how to treat data in national accounts to objectively and scientifically reflect the important role of data in economic and social development, is an epochal problem that needs to be broken through. Based on national accounting research paradigm, combined with theoretical research and extensive field research, this paper proposes the "data value chain" describing the process of data production to explore the concept of data as a key factor of production and if it is a produced or not-produced asset,then, defines the concept of data asset based on the characteristics of data. In addition, based on the basic classification of capitalization of data expenditures, it puts forward the "modified-cost method" for measuring the value of data assets, moreover, discusses the basic statistical sources of cost approach. This study is aimed at providing theoretical basis and methodological support for the statistics and accounting of data assets in China, what’s more, making contribution to the innovation of national accounting theory and statistical standards and statistical survey methods in the context of digital transformation.

关 键 词：数据资产 统计 国民经济核算 价值测度 

分 类 号：F49[经济管理—产业经济]