数据资源相关会计处理标准化现状与对策

Current Situation and Countermeasures for Standardizing Accounting Treatment of Data Resources

数据资源的会计确认、计量、列示与披露是实现数据资源入表、释放数据要素价值的基础。标准化是规范数据资源会计处理、落实《企业数据资源相关会计处理暂行规定》的有效手段。文中介绍了数据资源会计处理相关标准化研究、标准化组织、标准研制情况及存在的问题,提出了完善标准化政策措施和工作机制、开展标准化研究和建立健全标准体系、开展标准化试点示范等数据资源相关会计处理标准化对策。

The recognition,measurement and disclosure of data resources in accounting are the basis for incorporating data resources into financial statements and unlocking the value of data elements.Standardization serves as an effective means to regulate the accounting treatment of data resources and implement the Interim Provisions on Accounting Treatment of Enterprise Data Resources.This study introduces the standardization research,standardization organization,standard development and existing problems in the accounting treatment of data resources.It proposes countermeasures for data resource related accounting treatment standardization,such as improving standardization policy measures and working mechanism,carrying out standardization research,establishing and improving standard system,and implementing standardization pilot demonstrations.