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。
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.
作者
兰岚
王岩
郎佩佩
盛晶
谭伊舒
张杰
Lan Lan;Wang Yan;Lang Peipei;Sheng Jing;Tan Yishu;Zhang Jie(China Electronics Digital Innovation,Beijing 100044,China;Beijing International Data Exchange Co.Ltd.,Beijing 100012,China;Deyang Data Exchange Co.Ltd.,Deyang,Sichuan 618000,China)
出处
《新型工业化》
2024年第4期45-53,共9页
The Journal of New Industrialization
关键词
数据资产
会计处理
数据资产入表
数据资产化
Data Assets
Accounting Treatment
Integration of Data Assets into the Balance Sheet
Data Assetization
