国家数据资产核算分类体系研究  

Research on the Classification System of National Data Asset Accounting

作　　者：李宝瑜[1] 王硕 刘洋[1] 周玲[1] LI Bao-yu;WANG Shuo;LIU Yang;ZHOU Ling(School of Statistics,Shanxi University of Finance and Economics,Taiyuan 030006,China)

机构地区：[1]山西财经大学统计学院,山西太原030006

出　　处：《统计学报》2023年第3期1-10,共10页Journal of Statistics

基　　金：国家社科基金重大项目(20&ZD135);教育部人文社会科学基金项目(20YJC91008)。

摘　　要：我国步入数字经济时代后,数据资产是支撑数字经济发展的重要内容。要加强数据资产核算,就必须对数据资产进行科学分类。为此,从整体上提出了一套数据资产分类框架结构,先提出了数据资产分类的原则,之后重点设计了数据资产按物理特征、生产行业、机构部门分类的详细内容,同时也讨论了一些其他比较重要的分类,最后提出了有关数据资产统计的几点建议。China has entered the era of digital economy,and data assets are the important part of supporting the development of digital economy.To strengthen data asset acounting,it is nccessary to scientifcally classify data assets.This paper proposed a framework for classifying data asscts as a whole.Firstly,this paper put forward several principles for classifying data asets,and then focused on designing detailed contents for classifying data assets by physical characteristics,production industries,and institutional departments.At the same time,the paper also discussed some other important lassifcations.Finally,the research tabled a proposal on data asset statistics.

关 键 词：数据资产 资产分类 行业类别 数字经济 统计标准 

分 类 号：F222.3[经济管理—国民经济]