数据资产的会计核算研究——兼评《企业数据资源相关会计处理暂行规定》

Accounting Research on Data Assets:A Concurrent Evaluation of"The Interim Provisions on Accounting Treatment of Enterprise Data Resources"

2023年8月财政部出台《企业数据资源相关会计处理暂行规定》,回应了数据资源在构建数字中国中的引擎作用,导入现有的存货及无形资产会计准则体系,分别规制待售及自用数据资产的相关会计核算。数据是对客观世界的记录,数据资产的交付仅是共享数据资产的使用权,即数据资产的自用与出售两种业务模式可同时并存。随着运营时长的增加,数据量的积累,其价值不断增长,计提摊销的情形并不常见,故现有会计准则体系无法将所有数据资产囊括其中。因此,宜创设“数据资产”一级科目,根据核算对象不同,分别就“数字化资产”“数据库资产”及“其他数据资产”制定相应的会计确认、计量与披露规则,以此激发数据要素潜力、做大做强数据要素市场。

In August 2023,the Ministry of Finance issued The Interim Provisions on Accounting Treatment of Enterprise Data Resources,which responded to the pivotal role of data resources in shaping China's digital landscape,and introduced the existing accounting standard system for inventories and intangible assets,and regulated the accounting of data assets for sale and self-use respectively.However,data is a record of the objective world,and the delivery of data assets is only the sharing of the right to use the data assets,i.e.,the two business modes of self-use and sale of data assets can co-exist.With the increase of operating hours and the accumulation of data volume,the value of data assets grows continuously,and amortization is not com‐mon,so the existing accounting standard system is unable to encompass data assets.It is advisable to create a first-level discipline for"data assets"and develop corresponding accounting recognition,measurement,and disclosure rules for"digital assets","database assets",and"other data assets",according to different accounting objects,so as to stimulate the potential of data elements and promote the data element market.