当代经济科学2026，Vol.48Issue(1)：1-16,16.DOI:10.20069/j.cnki.DJKX.2026008
数字经济全口径增加值核算方法研究
Research on the Accounting Method for the Total Added Value of the Digital Economy
摘要
Abstract
The statistical measurement of the digital economy is an urgent and foundational issue that needs to be addressed at this stage.As digital economy statistics enter the practical implementation phase,the accounting of total added value of the digital economy still faces numerous difficulties in statistical methods and data collection.Accounting methods remain inconsistent,and measurement results vary considerably.In particular,for the accounting of added value in digitally integrated industries,both extended accounting frameworks and econometric model-based measurements have been widely applied in academia.However,they have obvious deficiencies in terms of general applicability and operational feasibility for government statistics and related departments,which significantly constrains the development of digital economy statistical work in Chinese government agencies. Based on a comprehensive review and summary of the current state of research on digital economy statistical accounting both domestically and internationally,and guided by the"Statistical Classification of Digital Economy and Its Core Industries(2021),"this paper focuses on discussing the statistical connotation of the digital economy,optimizing the accounting scope of digital economy added value,and conducting in-depth research on the statistical accounting methods for the total added value of China's digital economy.The study explores innovations in data sources,accounting methods,and statistical systems,proposing a comprehensive package of operational,replicable,and scalable accounting schemes for the total added value of the digital economy.To verify the feasibility and applicability of this scheme,Chongqing Municipality was used as a case study to conduct pilot calculations and verification of the total added value accounting scheme for the digital economy.The results demonstrate that the accounting scheme possesses scientific rigor and practical utility in terms of accounting methodology,reliance on fundamental accounting data,and special investigation plans for accounting coefficients.It can provide a replicable and referenceable accounting framework for statistical systems at both national and regional levels. Compared with previous literature,this paper makes contributions in the following aspects:First,it optimizes the accounting scope.In response to deficiencies in the national classification standards for core industries of the digital economy,the statistical scope of the digital economy has been reasonably optimized.Second,it improves the accounting methods.Under the framework and rules of System of National Accounts(SNA),the paper systematically examines the internal relationship between core industries and integrated industries of the digital economy,optimizes and improves existing accounting methods,and explores an accounting method and framework system that aligns with China's actual government statistical practices,providing new insights for the accurate accounting of digital economy added value.Third,it innovates data sources and statistical methods.This paper focuses on solving key problems across multiple dimensions including data sources,data collection,and data processing,achieving innovation in data acquisition and statistical methods for digital economy accounting.Fourth,it provides practical verification.Using Chongqing Municipality as a pilot,the paper verifies the operational feasibility and scalability of the accounting scheme,providing a reference for nationwide application. The research findings not only provide new ideas and methods for the accounting of digital economy added value,but also offer important support for promoting the improvement of China's digital economy statistical accounting system and the innovative development of its practice.关键词
数字经济统计/核心产业/融合产业/投入产出表/增加值/核算范围/核算方法Key words
digital economy statistics/core industries/integrated industries/input-output table/added value/scope of accounting/accounting methods引用本文复制引用
任雪,秦瑶,周先东,薛健..数字经济全口径增加值核算方法研究[J].当代经济科学,2026,48(1):1-16,16.基金项目
国家社会科学基金青年项目(22CTJ003). （22CTJ003）
