行政事业单位公共数据资产会计核算研究OACHSSCD

As a core component of China's data element supply system,public data contains multiple values in politics,economy,society and other fields.However,the incompatibility between its particularities and current accounting standards has led to many difficulties for administrative institutions in the accounting of public data assets.Using the normative research method,this study analyzes the accounting recognition conditions and attribution of public data assets in administrative institutions,and proposes a specific accounting method based on the establishment of a separate first level accounting subject for"public data assets",covering the initial measurement,amortization,impairment,subsequent expenses,disposal,and other multiple acquisition methods such as independent development and outsourcing.This research not only enriches the accounting system for new types of assets in government accounting theory and provides theoretical support for the accounting standardization of public data assets,but also offers practical operation guidelines for administrative institutions to improve the management efficiency of public data assets,promote the compliant circulation and value release of public data elements,contributing to the high quality development of the digital economy.