数据资产核算应用研究:理论与实践

On Data Asset Accounting Application:Theory and Practice

伴随数字经济的飞速发展,数据资产逐渐累积,其概念、估价与分析应用等话题开始被广泛关注。但数据资产核算研究领域依然存在一些问题有待解决。首先,对于数据产权归属并没有进行严格的划分,更多的只是关注于其价值层面,尚未形成完整的产权保护体系。其次,既有研究对数据资产自然增值、外部性、积累效应和多维性特征等本质属性缺乏综合考量,由此引致的测量误差将影响测算结果的准确性。最后,数据资产管理的不成熟以及缺乏良性互动的数据交易生态体系,也会使得数据交易过程中出现道德风险和逆向选择问题。这些问题在后续的研究中有待进一步的拓展与完善。

Along with the rapid development of the digital economy,data assets are gradually accumulating,the topics such as its concepts,valuation,and analysis applications have begun to receive widespread attention.However,there are still some problems to be solved in the field of data assets accounting research.First of all,there is no strict division onthe ownership of data property rights,more attention is paid to its value.The complete property right protection system has not yet been formed.Secondly,there is a lack of comprehensive consideration on the essential attributes of data assets such as natural value-added,externalities,cumulative effects,and multidimensional characteristics in the existing research.The resulting measurement error will seriously affect the accuracy of the measurement results.Finally,the immaturity of data assets management and the lack of a benign interactive data transaction ecosystem will also lead to inevitable moral hazard and adverse selection problems in the data transaction process.These issues need to be further expanded and improved in the follow-up research.