统计与决策2025，Vol.41Issue(11)：35-41,7.DOI:10.13546/j.cnki.tjyjc.2025.11.006
数据资产纳入国民经济核算相关问题探讨
Discussion on Issues Related to the Inclusion of Data Assets Into National Economic Accounting
摘要
Abstract
With the gradual improvement of data asset accounting system,constructing a macro data asset accounting system based on micro accounting information is of great significance for promoting the development of China's digital economy.By com-paring the differences in the concept,classification and subject attribution of data assets between accounting calculation and na-tional economic accounting,this paper proposes the connection path for the inclusion of data assets into national economic ac-counting,then reconstructs the balance sheet of national economic accounting,compiles the statement of changes of data assets and accounting statements,and finally in combination with the above ideas,measures the impact of the inclusion of data assets of A-share listed companies into the balance sheet on national economic accounting.The research findings are shown as below:Highlighting the"right to use"of data assets in national economic accounting,classifying them into the two categories of self-suf-ficiency and transaction,adding a"data assets"account under"intellectual property products",and coordinating the consistency of index standards and accounting methods are the foundations for the effective connection between accounting and national eco-nomic accounting.The data assets in accounting mainly influence the macro asset-liability accounting through asset accounts,and convert the enterprise's income,expenses and profits into total output,intermediate inputs and added value,thereby affecting the entire national economic accounting.After calculation,it is found that the constructed idea of national economic accounting for da-ta assets has high applicability to the current economic background of China.关键词
数据资产/会计核算/国民经济核算/国民账户体系Key words
data asset/accounting/national economic accounting/system of national accounts分类
经济学引用本文复制引用
张俊瑞,赵维娜,苏洋,危雁麟..数据资产纳入国民经济核算相关问题探讨[J].统计与决策,2025,41(11):35-41,7.基金项目
国家社会科学基金重大项目(23&ZD092) （23&ZD092）
