辽宁工程技术大学学报（社会科学版）2026，Vol.28Issue(2)：122-129,8.DOI:10.11955/j.issn.1008-391X.20250245
行政事业单位公共数据资产会计核算研究
Research on accounting of public data assets in administrative institutions
摘要
Abstract
As a core component of China's data element supply system,public data contains multiple values in politics,economy,society and other fields.However,the incompatibility between its particularities and current accounting standards has led to many difficulties for administrative institutions in the accounting of public data assets.Using the normative research method,this study analyzes the accounting recognition conditions and attribution of public data assets in administrative institutions,and proposes a specific accounting method based on the establishment of a separate first level accounting subject for"public data assets",covering the initial measurement,amortization,impairment,subsequent expenses,disposal,and other multiple acquisition methods such as independent development and outsourcing.This research not only enriches the accounting system for new types of assets in government accounting theory and provides theoretical support for the accounting standardization of public data assets,but also offers practical operation guidelines for administrative institutions to improve the management efficiency of public data assets,promote the compliant circulation and value release of public data elements,contributing to the high quality development of the digital economy.关键词
行政事业单位/公共数据资产/会计核算/会计确认/会计计量Key words
administrative institutions/public data assets/accounting calculation/accounting recognition/accounting measurement分类
管理科学引用本文复制引用
李振楠,杨英,朱丽,季奕..行政事业单位公共数据资产会计核算研究[J].辽宁工程技术大学学报（社会科学版）,2026,28(2):122-129,8.基金项目
安徽省高校科学研究人文社会科学重点项目(2024AH053402 （）
2023AH051640) （）
