政务数据资产化:会计确认与价值评估  

The Capitalization of Government Data: Accounting Recognition and Evaluation

作　　者：徐琳 郑远 汤珂 Xu Lin;Zheng Yuan;Tang Ke

机构地区：[1]北京师范大学湾区国际商学院,珠海519087 [2]中南财经政法大学会计学院,武汉430073 [3]清华大学社会科学学院经济学研究所,北京100084

出　　处：《清华大学学报(哲学社会科学版)》2025年第2期185-197,241,共14页Journal of Tsinghua University(Philosophy and Social Sciences)

基　　金：国家自然科学基金重大项目“数据要素的界权、交易和定价机制设计”(72192802);国家自然科学基金重点项目“数据生产要素的基础理论及其经济贡献”(72342008)。

摘　　要：政务数据具有重要的经济、社会和政治价值,是优化资源配置和推动数字经济发展的关键动力。当前,政府持有的大量政务数据资源尚未被确认为资产,制约了其内在价值的认定和充分释放。在深入分析政务数据特征及其资产属性的基础上,结合《政府会计准则》对资产的定义和数据资源三权分置产权运行机制的要求,政务数据资源作为资产入账需满足数据权属清晰、收集过程合法合规、政府对数据拥有有效控制权,且数据资源能为政府带来经济收益或提供服务潜力等条件。从经济价值与非经济价值(社会价值和政治价值)两个方面,探讨政务数据资产价值评估的理论依据与具体方法,并围绕相关会计信息披露形成可行性建议,为推进政务数据资产化进程提供理论支撑。Government data possesses significant economic, social, and political value, serving as a crucial driver for optimizing resource allocation and promoting digital economic development. Currently, the vast amount of government data resources has not been recognized as assets, which constrains the identification and full realization of their intrinsic value. Through an in-depth analysis of government data characteristics and their asset attributes, and in accordance with the asset definition in Government Accounting Standards and the operational mechanism of data resource three-right separation, the recognition of government data resources as assets requires several conditions: clear data ownership, legal and compliant collection processes, effective government control over the data, and the potential to generate economic benefits or provide service capacity for the government. The theoretical foundation and specific methods for evaluating government data assets are explored from two aspects: economic value and non-economic value(social and political value). Feasible recommendations for related accounting information disclosure are proposed to provide theoretical support for advancing the process of government data assetization.

关 键 词：政务数据资产 会计确认和计量 资产估值 政府会计准则 经济价值 非经济价值 

分 类 号：F810.6[经济管理—财政学]