数据资产及其统计识别研究

Research on Data Assets and Their Statistical Identification

文章借鉴SNA-2008等标准及现有研究成果,探讨了数据资产的概念和特征、数据资产的生产性及数据资产的统计识别问题。结果显示:数据具有资产属性,数据只有参与生产活动才能转变为资产,因此数据资产属于生产资产。个人数据和机构数据都应被纳入SNA核算范畴,但住户部门自给性数据的生产不包括在SNA的生产范围之内。作为资产的数据需满足可获得、具有使用价值、使用收益递增和时间原则。最后,以网络视频公司为例,展开数据资产统计识别的实践探索,发现企业自给性数据的资产识别较为复杂。

Based on SNA 2008 and other existing achievements,this paper discusses the concept and characteristics of data assets,the productivity of data assets and the statistical identification of data assets.The research shows that data has the attribute of capital,and can only be transformed into assets only when it participates in production activities,so data assets should be identified as productive asset.Both personal and institutional data should be included in the SNA,but the self-sufficiency data in the household sector is not included in the SNA production.Data assets should meet the requirements of availability,time principles,with application value and increasing returns.Finally,the paper takes the online-video company as an example to carry out the practical exploration of the statistical identification of data assets,and finds that the asset identification of self-sufficiency data is relatively complicated.