数据资产相关会计处理问题研究

Research on Accounting Treatment Issues Related to Data Assets

随着企业数字化转型和数字经济的发展,数据资源的价值越来越受到重视。2023年8月,我国颁布了《企业数据资源相关会计处理暂行规定》(以下简称《暂行规定》),肯定了数据资源确认为资产的合法性与合理性,说明数据资产的会计处理问题结合现有的会计准则具有可行性。通过梳理数据资产的相关理论,提出了明确兼具两种用途数据资产的会计处理方法、完善作为存货的数据资产的成本结转等完善数据资产会计处理和信息披露的建议,期望能够为数据资产制度设计提供一些借鉴。

With the digital transformation of enterprises and the development of digital economy,the value of data resources is increasingly valued.In August 2023,China issued the Provisional Regulations on Accounting Treatment of Enterprise Data Resources,which affirmed the legality and rationality of recognizing data resources as assets and demonstrated the feasibility of combining accounting treatment of data assets with existing accounting standards.By sorting out the relevant theories of data assets,suggestions have been put forward for improving the accounting treatment and information disclosure of data assets,such as clarifying the accounting treatment methods for data assets with both purposes and improving the cost transfer of data assets as inventory.It is hoped that this can provide some reference for the design of data asset systems.