Research on Data Assets and Corresponding Accounting Problems from the Perspective of SNA
- PENG Gang, LI Jie, ZHU Li
- PENG Gang, LI Jie(Southwestern University of Finance and Economics, 611130)ZHU Li(Southwestern University of Finance and Economics, 611130; Tsinghua University, 100084)
This paper discusses a series of issues about the theory and practice of SNA-based data assets accounting. First, it discusses the concept and nature of data assets, and then analyzes the definition of accounting scope, category of belonging, listing processing, and the selection of valuation methods, etc., before exploring the practical problems of data assets accounting by taking universities as an example. The main contributions are as follows. First, it is pointed out that today's data assets should have four key characteristics: observability, productivity, digitization, and long duration. Secondly, through discussing the inclusion of data owned by the household sector, singleentry data and a few aggregated data, traditional accounting data and user privacy data assets, this paper defines the accounting scope of data assets, and proposes to expand the scope of intellectual property products in SNA, and merge data and database in classification. It suggests that the value method should be selected separately according to transaction and self-supporting data, and the value method based on income discount is not applicable. Thirdly, it proposes that the asset attributes of purchased data should be distinguished according to the access and deployment mode, discusses the valuation of four representative self-sufficient data assets, and provides the method and implementation path of data assets accounting in universities. This research can provide some reference for the theoretical research and practical work of data assets accounting from the macro prospective.
JEL：E01, M41, O34
- Data Assets, Accounting Scope, Valuation Method, Stock Accounting