数据资产核算若干理论问题辨析  

Analysis of Some Theoretical Problems on National Data Assets Accounting

作　　者：李原[1] 刘洋[1] 李宝瑜[1] Li Yuan;Liu Yang;Li Baoyu

机构地区：[1]山西财经大学

出　　处：《统计研究》2022年第9期19-28,共10页Statistical Research

基　　金：国家社会科学基金重大项目“国家数据资产核算研究”(20&ZD135);教育部人文社会科学基金项目“国家数据资产核算的理论与方法研究”(20YJC91008);山西省高等学校人文社会科学重点基地项目“后疫情时期公共卫生事件对山西产业链冲击效应及危机防范研究(2021-44)”。

摘　　要：本文从数据资产的概念和特征、数据资产的生产性、数据资产的核算范围、数据资产的估价、数据资产核算的平衡原则以及其他相关问题等6个方面对数据资产的理论问题进行讨论。针对上述问题,本文认为,数据资产应纳入生产要素并同时纳入生产资产核算,数据资产应以生产成本为基础估价,数据资产核算不应该折旧而要考虑重估价,数据资产核算应保持生产、分配和使用的平衡,应把企业、公共部门和住户的数据资产都统一纳入国家数据资产核算范围等。在理论分析的基础上,本文提出进一步加强基础理论研究和开展试点,加快统计核算制度研制的建议。This paper discusses the theoretical problems of data assets from six aspects:the concept and characteristics of data assets,the productivity of data assets,the accounting scope of data assets,the valuation of data assets,the balance principle of data assets accounting and other related problems.The authors’views are presented on each issue.The data assets should be included in production factors and production assets accounting.Data assets should be valued on the basis of production costs.In data assets accounting,revaluation should be considered instead of depreciation.The data assets accounting should maintain the balance of production,distribution and use.The data assets of enterprises,public sectors and households should be uniformly included in the scope of national data assets accounting.On the basis of theoretical analysis,this paper puts forward some suggestions to further strengthen the basic theoretical research and carry out pilot projects,and speed up the development of statistical accounting system.

关 键 词：数据资产核算 数字经济 数据资产估价 

分 类 号：F222.3[经济管理—国民经济]