數(shù)字資產的會計問題探討

摘 要：隨著數(shù)字經濟蓬勃發(fā)展，對數(shù)字資產的研究將對會計發(fā)展產生重大影響。從數(shù)字資產發(fā)展歷程和已有研究成果出發(fā)，對數(shù)字資產概念進行界定，分析數(shù)字資產的科目設置、生產成本和銷售收入的確認和計量，對數(shù)字資產賬務處理和信息披露方式進行研究。從政府和企業(yè)兩方面提出建議，為數(shù)字資產納入會計核算體系提供參考。

關鍵詞：數(shù)字資產；會計確認；會計計量；信息披露

中圖分類號：F230 文獻標識碼：A Doi：10.3969/j.issn.1672-2272.202207111

The Research for Accounting Issues of Digital Assets

Hu Haihua，Zhu Kehan

（Accounting College of Hubei University of Economics， Wuhan 430205， China）

Abstract：With the vigorous development of digital economy， the research on digital assets， one of the most important production factors in the era of digital economy， will have a significant impact on the future development of accounting.Starting from the development process of digital assets and the existing research results， this paper attempts to define the concept of digital assets， discuss the subject setting of digital assets， the recognition and measurement of production costs and sales revenue， study the accounting treatment and information disclosure methods of digital assets， and put forward suggestions from both the government and enterprises， so as to provide reference for the inclusion of digital assetsinto the accounting system.

Key Words：Digital Assets; Accounting Recognition; Accounting Measurement; Information Disclosure

0 引言

自美國研發(fā)出世界第一臺電子計算機以來，計算機技術飛速發(fā)展， “數(shù)字經濟”應運而生，美國經濟學家Don Tapscott在20世紀90年代初正式提出數(shù)字經濟的概念。（剩余6178字）