统计与信息论坛

随着数字经济发展，数据资产愈加受到国家和企业的重视，科学地呈现数据资产在国民经济中的重要作用是数据资产核算亟须突破的难题。通过构建数据资产卫星账户，可实现对数据经济活动情况的量化呈现以及对数据资产价值的动态把握。基于数据资产在经济运行中的规律，设置了全方位、有层次的账户体系。从数据资产的生产和使用角度划分数据资产卫星账户的核算主体，分别对应产业部门和机构部门。核算客体为数据产品和数据资产，根据数据产品供给和使用的不同，将数据产品划分为8种类型，进而探讨不同类型数据产品的估价方法。对数据资产的全面核算应包含数据资产自身的形成过程和数据资产对其他经济指标的外部效应两个方面，分别设置数据资产内生账户和外生账户。内生账户遵循复式记账和国民经济平衡原则，依据国民经济基本账户序列来设置核算账户，以生产核算为起点，经过收入分配、资本形成等流量核算，最后归结于数据资产存量核算，从而编制产品账户、生产账户、收入使用账户、资本账户等流量账户以及数据资产存量账户。数据资产外生账户以GDP指标为例，依据不同的GDP核算方法设置GDP影响账户，展示数据资本化对GDP核算的影响。从投入产出表中选取相关数据进行账户的案例编制，验证了数据资产卫星账户设置的合理性。

With the development of the digital economy, data assets have garnered increasing attention from both national governments and enterprises.A critical challenge in data asset accounting lies in rigorously and systematically quantifying the pivotal role that data assets play in driving the national economy.By constructing satellite account for data assets, it becomes possible to systematically quantify data-driven economic activities and dynamically assess the value of data assets.Grounded in the interconnected structure of data assets within economic operations, this framework adpts a multi-dimensional, hierarchical account system that comprehensively maps the lifecycle and economic contributions of data assets.The accounting entities in the data asset satellite accounts are classified into two dimensions based on the production and utilization of data assets, corresponding to industrial sectors and institutional sectors, respectively.The accounting objects include data products and data assets.Data products are further categorized into eight distinct types based on variations in their supply mechanisms and usage patterns, thereby facilitating the exploration of tailored valuation methodologies for different types of data products.A holistic accounting framework for data assets must systematically address two interconnected dimensions: the endogenous processes governing the creation and accumulation of data assets themselves, and the exogenous spillover effects through which these assets influence broader economic indicators.To operationalize this dual perspective, dedicated endogenous accounts and exogenous accounts and are established as complementary components of the accounting system.The endogenous accounts adhere to the principles of double-entry bookkeeping and national economic equilibrium(where total output, total income, and total expenditure are equal),and are structured in alignment with the core sequence of national economic accounts.Starting with the production account, the framework progresses through flow-based accounts such as income distribution and capital formation.These sequential analyses culminate in stock accounting to evaluate the accumulated value of data assets.This systematic approach enables the compilation of flow accounts(including the goods and services account, production account, distribution of income account, and capital account) alongside dedicated the data asset stock accounts, thereby capturing both transactional dynamics and cumulative asset valuation within a unified system.The exogenous accounts for data assets take Gross Domestic Product(GDP) as an example, GDP impact accounts are established under distinct GDP accounting methodologies(production, income, and expenditure approaches) to systematically quantify how data capitalization redefines GDP measurement.By extracting and applying relevant data from input-output tables to conduct an empirical case implementation of the accounts, this research validates the operational feasibility and structural coherence of the Data Asset Satellite Account framework, demonstrating its alignment with established economic measurement standards.