免费数字知识产品价值核算

Value Accounting of Free Digital Knowledge Products

将免费数字知识产品定义为由数字技术生产出来、通过互联网传播并以免费形式进行使用和消费的知识内容产品。对比了免费数字知识产品与其他产品,并根据生产目的与生产流程对免费数字知识产品进行了分类,将营利方式分为广告收入、打赏收入、增值收入、流量收入和线下收入五种。探讨了不同营利方式下各生产主体的价值核算方法,并对典型产品“知乎”APP内的免费数字知识产品规模进行了测算,发现其价值占主营业务收入的51%,占全年度总收入的34%。

In this paper, free digital knowledge products were defined as the knowledge content products produced by digital technology and transmitted through internet, which were finally used and consumed for free. By comparing free digital knowledge products and other products, the profit-making modes of free digital knowledge products were classified into five types according to production purpose and production process, including advertising income, reward income, value-added income, flow income and offline income. Then the paper discussed the value accounting method of each production subject in different profit-making mode.Meanwhile, after selecting“Zhihu”APP as the typical case, the paper calculated the scale of its free digital knowledge products, and found that, their value accounted for 51% of the main business income and 34% of the total annual income.