摘要
数字知识经济作为数字经济的重要组成部分,随着各类互联网平台的发展得到了飞速发展,研究数字知识经济核算问题是完成我国数字经济核算的重要一环。本文在对数字知识经济内涵、范围与分类研究的基础上,对数字知识经济的生产模式、收益模式以及与平台的合作模式进行了归纳;进而根据平台所起的作用,分别以数字知识平台与生产者作为核算主体,详细研究各种模式下的总产出与中间消耗,确定生产法增加值核算方案。根据生产者是个人还是企业、平台是否参与生产等因素,详细讨论各种情况下劳动报酬、营业盈余、混合收入、生产税净额、固定资本消耗的核算内容,确定收入法增加值的核算方案;并探究支出法GDP核算中数字知识经济的核算项目。以"得到"这一典型企业为例,采用生产法和收入法核算了其2020年1月至6月的增加值,并分析两种方法存在差异的原因和适用性,为有关部门进行数字知识经济增加值的核算提供参考依据。
It is research on value added accounting of the digital knowledge economy. As an important part of the digital economy, the digital knowledge economy has been developing rapidly with the development of Internet platforms. The study of digital knowledge economy accounting is an inseparable part of China’s digital economy accounting. Based on the research on the connotation, scope and classification of the digital knowledge economy, this paper summarizes the production pattern, profit pattern and platform cooperation pattern of the digital knowledge economy. Then, according to the role played by the platform, we take the producer of digital knowledge products and the platform as the accounting subjects, study the total output and intermediate consumption in various patterns, and determine the accounting scheme of the value added with the production approach. In different circumstances where a producer is a person or company, the platform participates in production or not, we discuss the accounting of labor remuneration, operating surplus, mixed income, net production taxes and the consumption of fixed capital, and determine the accounting scheme of the value added with the income approach. The accounting items of digital knowledge economy in GDP accounting with the expenditure approach are also explored. Taking the typical enterprise “Iget” as an example, this paper calculates its value added from January to June in 2020 with the production approach and income approach, and analyzes the reasons for the differences between the two methods and their applicability, to provide a reference for the official department to calculate the value added of the digital knowledge economy.
作者
朱贺
向书坚
Zhu He;Xiang Shujian
出处
《统计研究》
CSSCI
北大核心
2022年第1期15-30,共16页
Statistical Research
基金
国家社会科学基金重大项目“分享经济核算理论、方法与应用研究”(17ZDA089)
国家社会科学基金青年项目“知识分享经济统计核算研究”(19CTJ004)
浙江省教育厅一般科研项目“分享经济中知识分享的核算原理与核算方法研究”(Y201839976)
浙江省重点建设高校优势特色学科(浙江工商大学统计学)资助项目
浙江省属高校基本业务费专项资金资助。
关键词
数字知识经济
生产模式
收益模式
增加值核算
Digital Knowledge Economy
Production Pattern
Profit Pattern
Accounting of Value Added
