数据资产入表问题探讨:基于国际财务报告概念框架的分析

Discussion on Data Assets Entry into Financial Reports:Based on the IFRS Conceptual Framework

作为一种新型生产要素,数据资产入表面临着多重掣肘,使之成为制约数据要素市场化配置和数据价值持续释放的关键问题。2023年8月,财政部印发《企业数据资源相关会计处理暂行规定》,为数据资产入表提供了实践指引,但数据资产的会计处理仍缺乏统一的理论框架。本文以国际财务报告准则(IFRS)概念框架为基础,立足于数据资产确认、计量、列示和披露,探索构建基于IFRS概念框架的数据资产会计标准。本文为数据资产会计标准化建设提供了理论参考,有助于激活数据市场活力,促进数字经济高质量发展。

As a new type of production factor,entering data assets into the financial reports faces multiple constraints,which makes it a key issue restricting the market-oriented allocation of data factors and the continuous release of data value.In August 2023,the Ministry of Finance of the People’s Republic of China issued the Interim Provisions on Accounting Treatment Related to Enterprise Data Resources,which provided practical guidance for the entry of data assets into the financial reports.However,the accounting treatment of data assets still lacks a unified theoretical framework.On the basis of IFRS conceptual framework,this paper explores the construction of data assets accounting standards from the four dimensions of recognition,measurement,presentation and disclosure of data assets.This paper provides a theoretical reference for the construction of data assets accounting standardization,which helps to activate the vitality of data market and promote the high-quality development of digital economy.