数据资产的确认、计量及表外披露问题研究  

Research on the Recognition,Measurement,and Off-Balance Sheet Disclosure of Data Assets

作　　者：薛袁君 卢刚 XUE Yuanjun;LU Gang(School of Economics and Management,Yangtze University,Jingzhou 434023,China;Sinopec Xinjiang Xinchun Petroleum Development Co.,Ltd.,Dongying 257000,China)

机构地区：[1]长江大学经济与管理学院,湖北荆州434023 [2]中石化新疆新春石油开发有限责任公司,山东东营257000

出　　处：《商业观察》2025年第5期33-37,共5页BUSINESS OBSERVATION

摘　　要：随着信息技术的飞速发展,数字经济快速发展成为促进经济增长的新动能。在数字经济快速发展的背景下,数据的爆炸式增长和潜藏的海量信息使其成为与土地、劳动力、资本、技术四大传统生产要素并列的新型生产要素。但如何对数据资产经济价值进行准确的评估和计量仍是学界和实务界亟待解决的难题。文章从数据资产的特性出发,并结合当前学术界的研究发展,对数据资产的确认条件、不同场景下数据资产的计量方法以及表外披露进行探讨,以期为后续研究提供一定的借鉴。With the rapid development of information technology,the development of the digital economy has become a new driving force for promoting economic growth.In the context of rapid development of the digital economy,the explosive growth of data and the vast amount of hidden information have made it a new type of production factor that is on par with four traditional production factors of land,labor,capital,and technology.However,how to accurately evaluate and measure the economic value of data assets is still an urgent problem that needs to be solved in both academia and practice field.This article starts from the characteristics of data assets and combines with the current research development in the academic community to explore the recognition conditions of data assets,measurement methods of data assets in different scenarios,and off-balance sheet disclosure,in order to provide some reference for subsequent research.

关 键 词：数据资产 确认条件 计量 表外披露 

分 类 号：F275[经济管理—企业管理]