数字资产的特征及会计确认研究

Research on the Characteristics and Accounting Recognition of Digital Assets

数字经济时期传统会计模式已经无法对数字产品进行有效计价,新兴产业的快速发展为当前数字资产确认工作提出了挑战。本文通过分析数字资产的特征,围绕确认模式等方面分析数字资产确认形式,突出数字资产对于企业会计工作的重要性,便于结合数字资产特征制定相关会计准则,为会计确认提供依据。

In the period of digital economy,the traditional accounting mode has been unable to effectively value digital products,and the rapid development of emerging industries has posed a challenge to the current digital asset recognition work.This paper analyzes the characteristics of digital assets,analyzes the form of digital asset recognition around the recognition mode and other aspects,highlights the importance of digital assets to the accounting work of enterprises,and facilitates the formulation of relevant accounting standards combined with the characteristics of digital assets,and provides the basis for accounting recognition.