SNA视角下数据资产及其核算问题研究  

Research on Data Assets and Corresponding Accounting Problems from the Perspective of SNA

作　　者：彭刚[1] 李杰[1] 朱莉[1,2] PENG Gang;LI Jie;ZHU Li(Southwestern University of Finance and Economics,611130;Tsinghua University,100084)

机构地区：[1]西南财经大学统计学院,611130 [2]清华大学中国经济社会数据研究中心,100084

出　　处：《财贸经济》2022年第5期145-160,共16页Finance & Trade Economics

基　　金：全国统计科学研究重大项目“SNA下数据资产及其核算问题研究”(2021LD05)。

摘　　要：本文基于SNA围绕数据资产核算系列理论和实践问题展开探讨,首先对数据资产的概念与性质进行讨论和辨析,然后探究数据资产核算范围界定、类别归属和列示处理、计值方法选择等问题,最后以高校为例探索数据资产核算实践问题。本文主要贡献有:第一,指出当今数据资产应同时具备可观测性、生产性、数字化和长寿命四个重要特征;第二,对住户部门所拥有数据、单条数据和少数若干条聚合数据、传统财会数据以及用户隐私数据纳入资产问题进行讨论,给出了数据资产核算范围的界定,提出应拓展知识产权产品范围、将数据和数据库合并分类、根据交易性和自给性选择数据资产计值方法、基于收入贴现的计值方法并不适用等观点;第三,提出对于外购交易性数据资产应根据访问部署方式来区分资产属性,进一步讨论了四种代表性的自给性数据资产的计值问题,最后给出了高校数据资产存量核算的方法和实现路径。本研究可为宏观视角下开展数据资产核算理论研究和实践工作提供一定借鉴。This paper discusses a series of issues about the theory and practice of SNA-based data assets accounting.First,it discusses the concept and nature of data assets,and then analyzes the definition of accounting scope,category of belonging,listing processing,and the selection of valuation methods,etc.,before exploring the practical problems of data assets accounting by taking universities as an example.The main contributions are as follows.First,it is pointed out that today’s data assets should have four key characteristics:observability,productivity,digitization,and long duration.Secondly,through discussing the inclusion of data owned by the household sector,single-entry data and a few aggregated data,traditional accounting data and user privacy data assets,this paper defines the accounting scope of data assets,and proposes to expand the scope of intellectual property products in SNA,and merge data and database in classification.It suggests that the value method should be selected separately according to transaction and self-supporting data,and the value method based on income discount is not applicable.Thirdly,it proposes that the asset attributes of purchased data should be distinguished according to the access and deployment mode,discusses the valuation of four representative self-sufficient data assets,and provides the method and implementation path of data assets accounting in universities.This research can provide some reference for the theoretical research and practical work of data assets accounting from the macro prospective.

关 键 词：数据资产 核算范围 计值方法 存量核算 

分 类 号：F222.33[经济管理—国民经济]