摘要
在数据要素逐渐融入社会生产及日常生活的大背景下,数据资源成本核算已成为数据要素市场建设的研究热点。国家及部分省市、行业已围绕数据资源成本核算开展相关实践,为后续数据要素估值、定价打下良好的基础,但也引发了是否需要从政府层面进一步规范引导数据资源成本核算的思考和讨论。本文借助数据价值链理论,深入分析数据资源成本机理,并从实践层面系统梳理现有已落地的数据资源成本核算思路及方案,总结归纳我国数据资源成本核算典型经验做法及存在的共性难题,并就政府引导数据资源成本核算提出相关的建议。
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 subsequent valuation and pricing of data.The discussion of“whether it is necessary to enhance government guidance on the process 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.
出处
《价格理论与实践》
北大核心
2024年第5期50-54,共5页
Price:Theory & Practice
关键词
数据资源
成本核算
数据价值链
政府引导
data resource
cost accounting
data value chain
government guidance
作者简介
李喆(1985-),男,汉族,福建福州人,布里斯托大学理学硕士,福建大数据一级开发有限公司董事长。研究方向:数字经济、数据要素;欧阳日辉(1973-),男,汉族,湖南宁远人,中国社会科学院研究生院经济学博士,中央财经大学中国互联网经济研究院副院长、教授。研究方向:数字经济、数字金融、数据要素。
