基于价值增值视角的数据要素资本化核算研究  

Research on Data Factor Capitalization Accounting Based on Value Added Perspective

作　　者：王开科 何强[2] Wang Kaike;He Qiang

机构地区：[1]江西财经大学统计与数据科学学院 [2]国家统计局统计科学研究所

出　　处：《统计研究》2025年第3期16-31,共16页Statistical Research

基　　金：国家社会科学基金一般项目“数据要素资本化核算的理论方法研究与中国实践探索”(23BTJ009)。

摘　　要：本文在厘清数据要素价值来源机制和构成的基础上,以国内生产总值(GDP)核算为核心开展数据要素资本化核算基本问题、理论机理和账户影响研究,构建具备可操作性且能够衔接国民经济核算体系的数据要素资本化核算理论框架,明晰数据要素核算纳入国民账户体系(SNA)框架的理论逻辑,以期为SNA文本修订以及我国数据要素核算方法制度建设提供参考。研究认为,基于数据价值链视角构建数据要素资本化核算路径,便于将数据要素价值核算纳入SNA框架。采用“理论、方法与实务”一体化衔接的核算研究范式,有利于解决现有理论研究和实践探索存在的“碎片化”问题。现阶段应以数据要素支出调查和投入成本核算为起点,通过“成本→投入→产出”的核算路径,打开数据要素资本化核算突破口。本文建议将数据资产划分为数据和数据库、数据R&D两类,在SNA框架下实现数据资本的分类核算。On the basis of clarifying the mechanism and composition of data factor value sources,this paper conducts research on the basic issues,theoretical mechanism,and account impact of data factor capitalization accounting based on the GDP accounting platform.It constructs a feasible theoretical framework for data factor capitalization accounting that can connect with the national accounting system,and clarifies the theoretical logic of incorporating data factor accounting into the SNA framework,so as to provide reference for the revision of SNA and the construction of data factor accounting methods and systems in China.The conclusions are as follows,firstly,designing a capitalization accounting path for data factor from the perspective of the data value chain can facilitate the incorporation of data factor value accounting into the SNA framework.Secondly,the adoption of an integrated accounting research paradigm that integrates theory,methods,and practice is the key to solving the problem of fragmentation in existing theoretical research and practical exploration.Thirdly,at present,the survey of data factor expenditures and input cost accounting should be taken as the starting point,and the accounting path of“cost→input→output”should be adopted as the breakthrough of data factor capitalization accounting.This paper suggests dividing data assets into two categories,that is data and database,and data R&D,and achieving classified accounting of data capital under the SNA framework.

关 键 词：价值增值 数据价值链 数据要素资本化核算 SNA 

分 类 号：F222[经济管理—国民经济]