数据资产价值核算理论与方法研究综述

Review on the Theory and Method of Data Asset Value Accounting

数据资产的价值核算对于企业和组织来说至关重要,可以用于评估数据的潜在收益、支持政府决策及优化企业数据管理策略。文章对与数据资产价值核算相关的政策、标准指引和理论文献进行了梳理,总结了数据资产价值核算的方法及相关探索,对现阶段数据资产价值核算理论与方法进行评价。提出应区别数据资产定价和估价、区分数据资产价值和资产收益,现阶段可以基于成本法对数据资产进行分类核算,要考虑多重因素及其影响以对数据资产价值估算进行调整优化。

Accounting for the value of data assets is critical for enterprises and organizations to evaluate the potential benefits of data,support government decisions,and optimize enterprise data management strategies.This paper first reviews the policies,standard guidelines and theoretical literature related to data asset value accounting,then summarizes the methods of data asset value accounting and related exploration,and evaluates the theories and methods of data asset value accounting at the present stage.Finally,the paper presents the following suggestions that a distinction should be made between data asset pricing and valuation,between data asset value and asset income.At present,the classification accounting of data assets can be carried out based on the cost method,and multiple factors and their influences should be considered to adjust and optimize the value estimation of data assets.