数据资产入表下国企财务核算变革——以中国电信为例

Reform of State-Owned Enterprises’ Financial Accounting under Data-Asset Book-Entry—A Case Study of China Telecom

摘要: 伴随着数字经济繁荣发展，数据成为继土地、资本之后一种新的生产要素。财政部发布的《企业数据资源相关会计处理暂行规定》，意味着我国开始实施数据资产入表的会计改革。本文采取案例研究方法，以央企中国电信作为研究对象，总结数据资产入表相关政策背景，探讨企业如何在数据资源确认、初始计量、后续计量以及报表披露中运用新规则进行账务处理，分析新规给企业财务报告、资产负债带来什么变化，指出现阶段国有企业数据资产入表过程中面临的一些困境，如成本难以归集、摊销期限具有较大随意性、所有权归属模糊不清以及信息公开程度不足等问题，进而从企业财务管理角度、完善制度层面以及加强外部审计监管等方面给出建议，以期能够帮助国有企业更好地推进数据资产入表工作，促进其将数据资源转化为经济效益。

Abstract: With the vigorous development of the digital economy, data has emerged as a new factor of production following land and capital. The Interim Provisions on Accounting Treatment of Enterprise Data-related Resources issued by the Ministry of Finance marks the launch of China’s accounting reform for bringing data assets onto corporate books. Adopting the case-study approach and taking central SOE China Telecom as the research subject, this paper sorts out the policy background for data-asset book-entry. It explores how enterprises apply the new rules to accounting treatments in the recognition, initial measurement, subsequent measurement and statement disclosure of data resources. It further analyzes the impacts of the new provisions on enterprises’ financial reports and asset-liability status. This paper identifies dilemmas confronting state-owned enterprises in the current practice of data-asset book-entry, including difficulties in cost accumulation, high arbitrariness in amortization periods, ambiguous ownership and insufficient information disclosure. Suggestions are put forward from perspectives of corporate financial management, institutional improvement and external audit supervision, so as to help state-owned enterprises advance data-asset book-entry and facilitate the transformation of data resources into economic benefits.