数据资产的会计确认与计量问题研究

Study on Accounting Recognition and Measurement of Data Assets

2022年国家印发《“十四五”数字经济发展规划》,明确提出以数据为关键要素,推进数字产业化和产业数字化。在这样的大时代背景下,数据资产管理的重要性更加突出,解决数据资产的确认与计量问题迫在眉睫。文章通过分析数据资产的定义与特征,分别从会计确认与计量方面出发,在会计确认方面,明确了数据资产的确认条件、确认时点、初始确认以及再确认;在计量方面,明确了计量单位、计量属性、使用寿命、摊销方法以及减值准备的计提。总而言之,力求通过研究为企业的数据资产管理提供一些建议与参考,完善企业数据资产的确认与计量,提高企业的经营效率和经济效益。

In 2022,China issued the 14th Five-Year Plan for the Development of the Digital Economy,which explicitly proposed to take data as the key element to promote digital industrialization and industrial digitization.In such an era,the importance of data asset management has become more prominent,and it is urgent to solve the problem of recognizing and measuring data assets.This paper analyzes the definition and characteristics of data assets,respectively,from accounting recognition and measurement.In accounting recognition,it clears recognition conditions of data assets,the recognition of the time point,the initial recognition and re-recognition.In the measurement,the paper clears the unit of measurement,measurement attributes,the useful life,amortization methods and the provision for impairment.In conclusion,it strives to provide some suggestions and reference for the data asset management of enterprises through the research of this paper and improve the recognition and measurement of enterprise data assets to improve the operational efficiency and economic benefits of enterprises.