SNA纳入数据核算的潜在影响与难点解析  

Analysis on the Potential Impact and Difficulties for SNA Incorporating Data Accounting

作　　者：彭刚[1] 李杰[1] 朱莉 Peng Gang;Li Jie;Zhu Li

机构地区：[1]西南财经大学统计学院 [2]贵州财经大学大数据统计学院

出　　处：《统计研究》2024年第10期17-31,共15页Statistical Research

基　　金：国家社会科学基金青年项目“数据要素纳入国民账户体系的核算问题与改革研究”(22CTJ004)。

摘　　要：数据已成为关键生产要素,纳入数据核算是国民账户体系(SNA)未来修订的重点内容。本文首先对数据核算的内涵及其修订背景进行介绍,并分析SNA纳入数据核算对相关核算概念和分类、主要宏观经济指标核算范围和总量规模以及统计实践的影响。其次,探讨SNA纳入数据核算的5大核心议题,包括数据的定义、数据的经济所有权、数据资产及其记录处理、数据的计值方法、数据资产的后续计值。再次,深入剖析数据核算的5个难点问题,即厘清可观测现象及其与数据的关系,确定数据使用寿命长短,数据资产分类和列示处理,细化总生产成本法核算的成本,确定数据资产折旧模型和参数。最后,提出完善数据核算的针对性思考和建议。Data has emerged as a pivotal factor in production,and incorporating data accounting in the System of National Accounts(SNA) is an important content for the future revision of SNA.This paper initially introduces the connotation of data accounting and its historical context for revision,subsequently delving into an analysis of the potential ramifications of data accounting on related accounting concepts and classifications of SNA,accounting scope and scale of pivotal macroeconomic indicators,and statistical practice.Then,five core issues for SNA incorporating data accounting are systematically discussed,namely the definition of data,the economic ownership of data,the handling and documentation of data assets,the methodologies employed for data valuation,and the subsequent valuation of data assets.Furthermore,this paper delves into five inherent challenges encountered in data accounting,namely the classification of observable phenomena and their relationship with data,determining the service life of data,classifying and presenting data assets,refining the content of total cost accounting,and establishing the depreciation model along with corresponding parameters of data assets.Finally,some targeted suggestions are put forward to improve data accounting.

关 键 词：数据 数据资产 数据核算 国民账户体系 潜在影响 

分 类 号：F222.33[经济管理—国民经济]