统计与信息论坛

数字经济时代，数据资产核算已然成为国民经济核算的一项重要内容，但目前国内外对于数据资产价值核算方法还没有统一。首先，对国内外数据资产价值核算的理论和方法进行了梳理。其次，提出了数据资产价值核算应采用生产成本、生产者价格、购买者价格三种价格形式的观点，在此基础上讨论了成本法和生产价格法涉及的一些理论问题。提出了数据资产价值应按不同口径分项目独立核算，成本法核算内容应是数据资产建造成本，生产价格法需要考虑质量、绩效因素并进行价格调整，数据资产价值核算要区分资产价格和资产收益，生产价格估价要简便易行的观点。再次，设计了用价格、质量、绩效指数对成本调整的生产价格法估价模型，分别用企业和政府机构两个案例说明了生产价格法的应用。最后，提出了规范统计核算内容、范围和方法，制定统计分类和核算标准，协调会计与统计核算等建议。

In the era of digital economy, the accounting of data assets has become an important part of national economic accounting.However, there is no consensus on the valuation methods of data assets both at home and abroad at present.The main content is to discuss the theory and method of data asset value accounting.Firstly, the literature of the theories and methods on data asset value accounting at home and abroad is introduced comprehensively.Secondly, the viewpoint that data asset value accounting should adopt three price forms is proposed.The three price forms of data asset value accounting are cost price, producer price, and buyer price.On the basis, some theories related to cost price method and producer price method are discussed.It is proposed that the content of cost should be the production cost of data asset, while the producer price accounting needs to consider quality and performance factors, and make price adjustments.A series of points are presented, which include: the value of data assets should be independently calculated according to different calibers, the data asset value accounting should tell the difference between asset price and asset income, and the production price evaluation should be simple and easy.Then, model of the producer price valuation method is designed by adjusting costs using price index, quality index, and performance index.Two cases of company and institutional unit are designed to illustrate the application of the producer price method.Finally, suggestions are put forward to standardize the content, scope, and method of statistical accounting, develop statistical classification and accounting standards, and coordinate financial accounting and statistical accounting.