数据资产核算研究

数据是数字经济时代重要的生产要素,但是目前国民经济核算体系并没有确认数据的资产属性,数据的价值被极大地忽略了。本文认为数据具有明确的所有权归属和经济收益性,因此具有资产属性,应当扩展国民经济核算体系的资产核算范围,将数据资产纳入资产核算。根据数据的产生过程和特点,本文认为应当以聚合数据作为数据资产识别的单位,确认数据的非生产资产属性。本文建议开展包括数据资产和数据开发资产在内的附属核算,就数据资产估价方法给出了一些建议,并指出了若干需要进一步研究的重要课题。

Research on Recording Data Assets in National Accounts

Data is an important production factor in the digital economy, yet it is not recognized as assets in the System of National Accounts (SNA), and the value of the data is almost neglected. Clarifying the ownership and economic returns of data, this paper suggests that data should be identified as assets, and therefore, the asset boundary of SNA should be expanded to include data assets. According to the data generation process and characteristics, this paper proceeds to suggest that data assets should be identified at the level of aggregated data instead of single records and be classified as non-production assets. Then this paper proposes auxiliary accounting consisting of the data assets as well as data development assets and gives some advice on valuation of data assets. At last, some key issues for further research are listed.