数据资产会计确认与计量问题研究  

Research on Accounting Recognition and Measurement of Data Assets

作　　者：胡馨茜 HU Xinqian(Lanzhou University of Finance and Economics,Lanzhou 730050,China)

机构地区：[1]兰州财经大学,甘肃兰州730050

出　　处：《商业观察》2025年第8期24-27,共4页BUSINESS OBSERVATION

摘　　要：随着数字经济的迅猛发展,数据已成为企业运营中不可或缺的重要资产。但数据资产的会计确认和计量发展缓慢,不足以对企业的数据资产计算起到助推作用,使得企业在实际的数字化生产、运营中困难重重。因此,文章通过对数据资产进行分类,分析数据资产的特性,进一步深入分析现行准则下的确认与计量方法中存在的问题和不足,提出通过明确确认标准、将符合条件的数据资源纳入会计体系,明确数据资产价值,建立信息披露机制等有效改善数据资产会计确认与计量问题,使得数据资产可以为企业稳健发展提供有力支持。With the rapid development of digital economy,data has become an indispensable and important asset in enterprise operation.However,the slow development of accounting recognition and measurement of data assets is not enough to provide a boost to the calculation of data assets of enterprises,which makes enterprises beset with difficulties in the actual digital production and operation.Therefore,this paper classifies data assets,analyzes the characteristics of data assets,further analyzes the problems and deficiencies existing in the recognition and measurement methods under the current standards,and proposes to clarify the value of data assets by clarifying the recognition standards and incorporating qualified data resources into the accounting system.The establishment of information disclosure mechanism can effectively improve the accounting recognition and measurement of data assets,so that data assets can provide strong support for the steady development of enterprises.

关 键 词：会计确认 会计计量 数据资产 

分 类 号：F275[经济管理—企业管理]