摘要
数据资产已成为企业的一项重要资源,具有可数据化、加工性、时效性、更新性、个性等特点。为了更准确地反映企业数据资产的价值,需要对其进行合理的会计确认和计量。数据资产在内涵界定、确认内容、独特性及会计核算方法等方面均有别于无形资产,需要慎重评估其是否满足资产确认条件,能否带来未来经济利益流入并可计量,可单独设置"数据资产"科目予以反映。会计计量上也应当采用货币和非货币计量单位相结合的方式,区分自产加工、外购等方式分别采用历史成本和公允价值进行计量。
Data assets have become an important resource of enterprises,which have the characteristics of digitized,processing,timeliness,renewal and personality.In order to accurately reflect the value of data assets,it is necessary to make reasonable accounting confirmation and measurement.Data assets differ from intangible assets in terms of definition,content,uniqueness and accounting methods,and it needs to be carefully evaluated whether it meets the asset qualification criteria,whether it can bring in future economic benefits and can be measured,and the subject of＂data assets＂shall be reflected separately.Accounting measurement also shall be based on the combination of monetary and non-monetary units,and the measurement of the historical cost and the fair value are used to distinguish the self-produced processing and outsourcing.
出处
《湖南财政经济学院学报》
2017年第4期82-90,共9页
Journal of Hunan University of Finance and Economics
基金
湖南省哲学社会科学基金项目“湖南高校预算绩效考核指标体系研究”(项目编号:15JD05)
关键词
数据资产
会计确认
会计计量
公允价值
data assets
accounting confirmation
accounting measurement
fair value
