摘要
信息化时代背景下,数据资产在财务会计体系中的地位愈发重要,有效探索并解决当前数据资产化难题,是推进会计信息化的重要举措。数据资产化是数据资产能够得到有效开发和利用的先决条件,但缺乏对数据资产权属的界定方法以及数据资产价值的计量方式,使得数据资产在财务系统中难以处理。同时,数据资产机密信息管理与会计信息披露要求之间出现的冲突也对会计监管造成了极大困难。据此,在系统分析的基础上,研究认为:要加强对会计准则体系进行改革创新,并加快政府数据资产权属规定出台;通过利用区块链技术为数据资产隐私保护提供支撑;发挥政府对数据资产的保护监督管理职能,营造数据流通安全法治环境。
Under the background of the information age,the position of data assets in the financial accounting system has become more and more important to effectively explore and solve the current problem of data capitalization,which is an important measure to promote accounting informationization.Data capitalization is a prerequisite for the effective development and utilization of data assets.However,the lack of a method to define the ownership of data assets and a way to measure the value of data assets makes it difficult to process data assets in the financial system.At the same time,the conflict between confidential information management of data assets and the disclosure requirements of accounting information has also caused great difficulties for accounting supervision.Accordingly,on the basis of system analysis,the thesis believes that it is necessary to strengthen the reform and innovation of the accounting standard system and accelerate the introduction of government data asset ownership regulations;provide support for data asset privacy protection by using blockchain technology;and give play to the government's functions of protection and supervision for data assets to create a legally safe environment for data circulation.
出处
《企业经济》
北大核心
2021年第7期113-119,共7页
Enterprise Economy
基金
教育部人文社会科学规划项目“基于五维三标视角的中国居民财经素养水平测度与人力资本效应研究”(项目编号:20YJC790065)。
关键词
数据资产
权属
价值评估
核算
data assets
ownership
value assessment
accounting
作者简介
黄海,国家税务总局深圳市罗湖区税务局办公室主任、经济学硕士,研究方向为财务核算与税收政策研究。(广东深圳518001)。
