数字经济时代数据资产会计确认与计量的探索  

Exploration of Accounting Confirmation and Measurement of Data Assets in the Digital Economy Era

作　　者：程竞[1] Cheng Jing(School of Accounting and Finance,Anhui Institute of International Business,Hefei 231131)

机构地区：[1]安徽国际商务职业学院财会金融学院,合肥231131

出　　处：《安徽商贸职业技术学院学报》2022年第1期44-47,共4页Journal of Anhui Business College

基　　金：安徽省质量工程项目(2018jxtd120);安徽省高校优秀拔尖人才培育项目(2021039);安徽省高校人文社科研究项目(2020XJSK08)。

摘　　要：随着数字经济的发展,数据作为一项资源越来越多地参与到企业的生产经营中,发挥着越来越重要的作用,应当作为企业的资产在会计信息中进行确认和反映。在对比分析无形资产与数据资产的特点和相关核算方法后,提出应单独设置数据资产科目进行核算,并在后续计量中采用成本和公允价值混合应用的计量模式。With the development of the digital economy,data is increasingly involved in the production and operation of enterprises.It should be recognized and reflected in accounting information as an enterprise’s assets.After comparing and analyzing the characteristics and related accounting methods of intangible assets and data assets,the article proposed that data assets should be separately set up for accounting,and the measurement mode of mixed application of cost and fair value should be adopted in subsequent measurement.

关 键 词：数字经济 数据资产 计量模式 

分 类 号：F275[经济管理—企业管理] F49[经济管理—国民经济]