数字经济核算研究综述

Research Review of Digital Economy Accounting

伴随着科学技术的进步,“数字经济”逐渐成为新时代经济社会发展的重要引擎。关于数字经济及其核算问题的研究日益活跃,且成果丰富。文章通过对数字经济的内涵、分类、核算方法及指标体系等方面文献的梳理和评析,发现目前在数字经济核算理论、核算方法及指标体系方面均未形成统一、完整、系统的标准,主要的难点在于数字经济的定义及范围的规范、数字经济核算指标数据的搜集及其规模的核算等。未来应重点关注数字经济核算方法及体系、数据驱动创新等方面,加强对数字经济核算的实证研究。

With the progress of science and technology,"digital economy"has gradually become an important engine of economic and social development in the new era.The research on digital economy and its accounting has become increasingly active and fruitful.This paper reviews and analyzes the connotation,classification,accounting methods and index system of digital economy,and finds that there is no unified,complete and systematic standard in the accounting theory,accounting methods and index system of digital economy,that the main difficulty lies in the standardization of definition and scope of digital economy,the collection of accounting index data of digital economy and the accounting of its scale.Future research should focus on the methods and systems of digital economy accounting and data-driven innovation,and strengthen the empirical research on digital economy accounting.