企业数据资产会计确认与计量的国际比较与经验镜鉴

International Comparison and Experiential Lessons of Accounting Recognition and Measurement of Enterprise Data Assets

摘要: 随着数字经济的快速发展，数据已成为企业生产函数中的一种新型生产要素，其价值倍增效应有力推动了企业新质生产力的发展。相应地，企业数据资产的会计确认与计量，已成为各国在促进企业数据生产力发展过程中不可逾越的会计制度问题。文章试图通过考察美国、欧盟、日本、中国四个国家或地区在企业数据资产会计确认与计量方面的具体准则和做法，对比分析各国在该领域的共性与差异，总结国际经验，以期为中国进一步完善企业数据资产会计制度提供有价值的政策启示。

Abstract: With the rapid development of the digital economy, data has become a new factor of production within the corporate production function, empowering the development of new-quality productive forces through its value-multiplier effect. Consequently, the accounting recognition and measurement of corporate data assets have become an indispensable issue within accounting systems for countries seeking to promote the development of corporate data productivity. This paper seeks to examine the specific standards and practices regarding the recognition and measurement of corporate data assets in the United States, the European Union, Japan and China. By conducting a comparative analysis of the commonalities and differences in the recognition and measurement of corporate data assets across these jurisdictions, it aims to summarise international experience in this area and provide valuable policy insights for China to further refine its accounting framework for corporate data assets.