数据资源入表的理论溯源与研究路径  

The Theoretical Tracing and Research Path of Recognition on Data Resources as Assets

作　　者：武恒光[1] 高春燕 蹇薇[2] WU Hengguang;GAO Chunyan;JIAN Weib(Shandong University of Finance and Economics,Jinan,China;Xiamen National Accounting Institute,Xiamen,China)

机构地区：[1]山东财经大学会计学院,250014 [2]厦门国家会计学院,361000

出　　处：《经济学动态》2025年第1期146-160,共15页Economic Perspectives

基　　金：山东省自然科学基金面上项目“公益性投资者保护机构‘持股行权’的治理效应与优化研究”(ZR2022MG014);山东省社会科学规划基金一般项目“监管型小股东行权的治理效应与优化研究”(23CGLJ19)。

摘　　要：数字经济时代,有关数据资源入表的研究已然成为最新的热点。本文围绕数据资源入表的国内外文献进行系统梳理,发现现有文献的研究深度和广度均有待进一步加强,且理论研究远远落后于实践运用。本文在理论溯源部分,首先明确界定了数据资源的相关概念和分类,然后把数据资源的演进过程分为早期、中期和现代三个阶段,并进一步梳理了数据资源影响经济增长的理论和微观机制。在此基础上,基于数据资源确权、有效管理、预期经济利益流入的分析、成本归集和分摊、列示与披露“五大流程”,深入且系统地讨论数据资源的确认、计量与列报问题。最后,本文总结并提出了目前数据资源入表存在的挑战和未来可拓展的方向,以期能够为数据资源入表工作的顺利进行提供有益启示。With the emergence of ChatGPT,Web3.0,digital e-commerce,digital trade,and so on,the data factor market and the digital economy are facing significant strategic opportunities.The development of the digital economy needs the support of accounting information.However current accounting standards have not specifically emphasized intangible resources with new features,which attracts widespread attention.If financial statements fail to faithfully reflect the value of data resources for a long time,it will negatively impact the high-quality development of the digital economy and the economy as a whole.Currently,research specifically focused on the issue of recognition of data resources as assets is increasingly gaining attention both domestically and internationally.However,most of the studies discuss the issue from a macro perspective,and the depth and breadth of research need to be further strengthened.Furthermore,the existing studies are mostly elaborated from the theoretical point of view,with only a few empirical studies.Academic research lags far behind the practice;therefore,the recognition of data resources as assets faces comprehensive challenges.Based on the theoretical review,this paper systematically summarizes and discusses the research progress on accounting recognition,measurement,and presentation of data resources.It points out five major processes in recognition of data resources as assets:confirmation of data rights,effective management,expected economic benefit inflow analysis,cost collection and allocation,and presentation and disclosure.Then,it concludes the challenges and outlines the development directions of recognition of data resources as assets.Firstly,in the part of theoretical review,this paper provides a detailed review of key concepts of data resources,the evolution of data resources,and the economic growth theory and micro-mechanism related to data resources.It discusses the key concepts related to this paper,including data,data resources,data assets,digital assets,and information assets.

关 键 词：数据资源 数据资源确认 数据资源计量 列示与披露 预期经济利益 

分 类 号：F49[经济管理—产业经济] F275