互联网免费服务价值核算研究

Research on the Value Accounting of Free Internet Service

近年来,越来越多的企业选择以低廉或免费的价格为居民提供互联网服务,但产出价值和消费行为却无法在GDP核算中体现。服务业产出被低估一直为学术界所讨论,在此背景下,互联网经济下创新的免费商业模式对传统核算理论的挑战成为本文研究切入点。本文在"互联网免费服务与顾客价值"的易货交易框架下对其价值核算展开研究,将互联网免费服务价值核算与数据资产核算联系在一起,使数据成为连接互联网免费服务与国民经济核算中生产、消费、收入核算的桥梁。文章最后通过模拟核算案例表现了互联网免费服务核算对不同账户的影响,建议对住户部门的生产、消费与收入各增加一笔虚拟处理,对企业的生产、收入及资产也各增加一笔虚拟处理,且这6笔虚拟价值相等。

In recent years,more and more companies choose to provide Internet services to residents at low or free prices,but the value of output and consumption behavior cannot be shown in the GDP calculations.In the context of the ongoing academic debate about the underestimation of services output,the challenge of the innovative free business model to the traditional accounting theory in the Internet economy becomes the research merit of this paper.This paper studies the value accounting of Internet free services under the framework of barter transaction between Internet free services and customer value,and links the value accounting of Internet free services with data assets accounting,making data a bridge between free Internet services and production,consumption,and income statistics in the national accounts.At last,a simulated accounting shows the impact of Internet free service accounting on different accounts.The production,consumption and income of the household sector are each added with one virtual treatment;the production,income and assets of enterprises are each added with one virtual treatment;and the six virtual treatments have the same value.