摘要
随着数据资产价值在企业经营中的不断突显,数据资产的会计核算被理论界广泛关注,但对其研究仍停留在理论层面。通过梳理现有关于数据资产会计核算的定义、特征、确认、计量与报告等方面研究的相关文献,发现数据资产会计核算在国内理论界存在诸多不同观点。研究表明:企业存在对数据资产所有权的归属及其价值计量不确定性等问题,同时应在数据资产定义、特征、确认、计量与报告等方面尽快达成理论共识,这是数据资产应用的基础。展望了未来数据资产与现代数字技术的结合,在数据资产会计核算方面呈现新的突破。
As the value of data assets continues to be prominent in business operations,the accounting for data assets has been widely concerned by the theoretical community,but they still stay at the level of theoretical discussion.By combing through the relevant literatures about the definition,characteristics,confirmation,measurement and reporting of data asset accounting,it is found out that there are many different views on data asset accounting in the domestic theoretical circles.The results reveal that it is not easy for enterprises to define the ownership of data assets,and there is uncertainty in the measurement of the value of data assets.Then the combination of data assets and modern digital technology in the future is forecasted,and new breakthrough is finally presented in data asset accounting.
作者
梁芳
李永恒
LIANG Fang;LI Yongheng(School of Economics and Management,Xi'an Shiyou University,Xi'an,Shaanxi,710065,China)
出处
《西安石油大学学报（社会科学版）》
2022年第6期48-55,共8页
Journal of Xi’an Shiyou University:Social Science Edition
基金
陕西省科学技术研究发展计划项目“陕西省石油企业海外投资决策风险控制研究”(2014KRM31)
西安石油大学研究生创新与实践能力培养计划项目“数据资产的确认与计量问题研究”(YCS21113167)。
关键词
数据资产
数据资产确认
数据资产计量
数据资产列报
data assets
data asset recognition
data asset measurement
data asset presentation
作者简介
梁芳,女,陕西兴平人,西安石油大学经济管理学院教授,硕士生导师,研究方向:会计理论与实务、内部控制与风险管理。
