The Logic and Practice of Data Resource Costing Mechanism
As data factor gradually integrates into social production and daily life,the cost accouting of data resource has become a research hotspot in the construction of the data factor market.Both the naitonal and local governments,as well as several industries have carried out relevant practices on data resource cost accounting,building a good foundation for the sub-sequent valuation and pricing of data.The discussion of"whether it is necessary to enhance government guidance on the pro-cess of data resource cost accounting"has also attracted much attention.Based on the theory of data value chain,the purpose of this paper is to analyze the mechanism of data resource cost accounting,and systematically sort out the existing works on data resource cost accounting that have been put into practice,summarize the current status and the common problems,and make relevant suggestions about government guidance on data resource cost accounting.
data resourcecost accountingdata value chaingovernment guidance
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万方数据
