关于中国数据库调查方法与资本化核算方法研究

Research on Database Survey Method and the Capitalized Database Accounting Method in China

随着信息技术、互联网、人工智能、云计算的迅速发展,数据呈爆炸式增长,已逐渐成为一种极具价值的资产,世界主要国家纷纷出台扶持数据产业发展战略。国民经济核算国际标准《国民账户体系(2008)》明确建议将数据库作为知识产权产品包括在固定资产中。但目前包括中国在内的大部分国家还未对数据库资产建立完善的统计调查制度。本文梳理了目前发达国家有关数据库统计的经验,结合中国实际,对中国数据库调查方法和数据库资本化核算方法进行了研究,从生产法、收入法、支出法三个角度探讨了数据库资本化核算对GDP产生的影响,讨论了数据库类型转化与数据库资产价值未来调整方向,辅之以案例分析,旨在为中国数据库调查和资本化核算工作提供有益参考。

With the development of IT,Internet,AI and cloud computing,data is exploding and database has gradually become a valuable asset. Many big countries have adopted new strategies to support the data industry development. As an international standard,the System of National Accounts 2008 also explicitly recommends including database as an intellectual property product in fixed assets. However,most countries,including China,haven’t established statistical survey systems for database assets. This paper summarizes the experience of database statistics in developed countries,in view of the reality of our country,studies the database survey method and accounting method of capitalized database in China,analyses the influence of database capitalization on GDP from the perspectives of production approach,income approach and expenditure approach,and discusses the transformation of database types and the future adjustment of database asset value.Supplemented by the case analysis,the paper aims to provide some useful reference for database surveys and capitalization accounting in China.