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요약정보
数字资产核算与管理相关问题探析
Resource Type
Academic Journal
Authors
刘东辉
Source
商业经济 / Business Economy
. (1):168-173
Subject
数字经济
数字产业
数字资产
Language
Chinese
ISSN
1009-6043
Online Access
Full Text (CAJ - 경제/경영)
초록
数字经济是数字产业的时代背景,数字产业的兴盛是数字经济区别于其他时代的最显著特征.数字资产包括但不限于数据资产,数字化的数据可以成为数字资产,但数字资产的范围更广.数字资产具有无实物形态、不能独立发挥作用、可以无限复制、成本与数量无关、价值极不确定、收益可能大大偏离成本等特征.数字资产的确认、计量、信息披露缺少企业会计准则的指引,只能在实务中进行摸索.
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