会计信息相关性再思考:来自上市公司数据资源“入表”的证据  

Reconsidering the Relevance of Accounting Information:Evidence from Listed Companies'Accounting Treatment for Data Resources

作　　者：李诗[1,2] 洪景伦 陈薇 LI Shi;HONG Jinglun;CHEN Wei

机构地区：[1]厦门国家会计学院 [2]财务会计与审计研究所

出　　处：《财务研究》2025年第2期117-128,共12页Finance Research

基　　金：福建省社会科学规划一般项目(FJ2023B042)。

摘　　要：在数字经济时代,数据作为关键生产要素的价值日益凸显。《企业数据资源相关会计处理暂行规定》自2024年1月1日起施行。本文对2024年三次定期报告中披露数据资源的上市公司进行统计分析,回归财务报告概念框架,通过实践现状分析、财务指标测算、市场反应检验,希冀能从实践上助力实务界认识数据资源会计处理现状、应对相关挑战,理论上为学界探讨如何修订更适配数字经济时代的会计准则提供启发。In the era of digital economy,the value of data as a key factor of production has become increasingly prominent.The Interim Provision on Accounting Treatment of Enterprise Data Resources has been in effect since January 1,2024.This paper makes a statistical analysis of listed companies that disclose data resources in the three periodic reports in 2024,returns to the conceptual framework of financial reporting,and through the analysis of practical status,calculation of financial indicators and examination of market responses,hopes to practically assist the practitioners to understand the current accounting treatments of data resources and cope with relevant challenges,while theoretically provide inspiration for the academicians to explore how to revise accounting standards to fit for the era of digital economy.

关 键 词：数据资源 数据产品 会计信息质量特征 会计准则 

分 类 号：F230[经济管理—会计学]