企业数据资产入表路径研究
Research on the Accounting Treatment Path of Enterprise Data Assets
兰岚 1王岩 1郎佩佩 2盛晶 2谭伊舒 2张杰3
作者信息
- 1. 中电数创(北京)科技有限公司,北京 100044
- 2. 北京国际大数据交易有限公司,北京 100012
- 3. 德阳数据交易有限公司,四川德阳 618000
- 折叠
摘要
数字经济时代下,数据具有基础性战略资源和关键性生产要素的双重属性,逐渐成为重要的新型资产,而数据资产入表正是对数据要素作为资产发挥价值的合法确认手段,能够有效催生和推动数字经济新产业、新业态、新模式发展.探索数据资产入表路径既是企业显化数据资产经济价值的迫切需求,也是加快构建数据要素市场和推进数据资产化的必由之路.本文在剖析数据资产入表的基本内涵和重大意义基础上,系统梳理数据资产入表的探索现状,深入探究其面临的主要堵点和难点,并结合德阳的实际操作经验,提出一种企业数据资产入表的参考路径.
Abstract
In the era of digital economy,data has the dual attributes of fundamental strategic resources and key production factors,gradually becoming an important new type of asset.The inclusion of data assets in the balance sheet is a legitimate means of confirming the value of data elements as assets,which can effectively promote the development of new industries,formats,and models in the digital economy.Exploring the path of incorporating data assets into the balance sheet is not only an urgent need for enterprises to demonstrate the economic value of data assets,but also a necessary path to accelerate the construction of a data element market and promote data capitalization.On the basis of analyzing the basic connotation and significant significance of data assets being included in the balance sheet,this article systematically sorts out the exploration status of data assets being included in the balance sheet,deeply explores the main bottlenecks and difficulties it faces,and combines practical operational experience in Deyang and other places to propose a reference path for enterprise data assets being included in the balance sheet.
关键词
数据资产/会计处理/数据资产入表/数据资产化Key words
Data Assets/Accounting Treatment/Integration of Data Assets into the Balance Sheet/Data Assetization引用本文复制引用
出版年
2024
NETL
NSTL
维普
万方数据