Data has emerged as a pivotal factor in production,and incorporating data accounting in the System of National Accounts(SNA)is an important content for the future revision of SNA.This paper initially introduces the connotation of data accounting and its historical context for revision,subsequently delving into an analysis of the potential ramifications of data accounting on related accounting concepts and classifications of SNA,accounting scope and scale of pivotal macroeconomic indicators,and statistical practice.Then,five core issues for SNA incorporating data accounting are systematically discussed,namely the definition of data,the economic ownership of data,the handling and documentation of data assets,the methodologies employed for data valuation,and the subsequent valuation of data assets.Furthermore,this paper delves into five inherent challenges encountered in data accounting,namely the classification of observable phenomena and their relationship with data,determining the service life of data,classifying and presenting data assets,refining the content of total cost accounting,and establishing the depreciation model along with corresponding parameters of data assets.Finally,some targeted suggestions are put forward to improve data accounting.
维普
万方数据