数据资产入表的理性预期风险与合规调适

许多奇

数据资产入表的理性预期风险与合规调适

引用本文：许多奇.数据资产入表的理性预期风险与合规调适[J].湖南大学学报社会科学版,2025,(3):34-41

摘要点击次数: 48

全文下载次数: 17

作者	单位
许多奇	（复旦大学法学院，上海 200438）

中文摘要:数据资产的入表标志着数字经济进入崭新的发展阶段，而现行的法律框架和会计准则尚未完全适应这一新兴领域的复杂性要求，企业也在数据资产的管理与应用方面遭遇诸多挑战，亟需构建全面涵盖数据保护、数据利用以及数据安全等关键领域的合规体系。为了提升数据资产会计处理和评估的准确性，降低理性预期风险，建议企业遵循国际财务报告准则，并借鉴数据管理能力成熟度评估模型（DCMM）对数据管理能力进行系统评估。此外，鉴于数据的流动性和动态性，强调在数据交易和流通过程中实施“数据动态安全”策略，确保数据资产在整个生命周期中的安全性和可靠性。这些措施将有助于实现数据资产的合理评估、有效利用，并保障其安全性，从而为数字经济的持续健康发展提供坚实的基础。

中文关键词:数据资产资产入表寒蝉效应合规治理

Rational Expectation Risks and Compliance Adaptation in Accounting and Reporting for Digital Assets

Abstract:Accounting and reporting for digital assets signifies a new phase in the development of the digital economy. Nevertheless, the existing legal framework and accounting standards are not fully equipped to address the complexity requirements of this emerging field. Businesses encounter numerous challenges in managing and utilizing digital assets, and urgently need to establish a compliance system that covers key areas including data protection, usage, and security. To enhance the accuracy of accounting and measurement of digital assets and mitigate rational expectations risks, this paper suggests that businesses shall follow International Financial Reporting Standards and conduct a systematic assessment of data management capabilities, using tools such as the data management capability maturity assessment model (DCMM). Furthermore, given the fluidity and dynamism of data,it emphasizes the implementation of “data dynamic security” strategies during the data transaction and circulation, ensuring the security and reliability of data assets throughout their entire lifecycle. These measures aim to achieve reasonable assessment, efficient utilization, and ensure the security of digital assets, thereby laying a solid foundation for the sustainable and healthy development of the digital economy.

keywords:digital assets accounting and reporting for assets chilling effect compliance governance

查看全文 查看/发表评论 下载pdf阅读器