數(shù)字資產(chǎn)的會計(jì)問題探討

摘 要：隨著數(shù)字經(jīng)濟(jì)蓬勃發(fā)展，對數(shù)字資產(chǎn)的研究將對會計(jì)發(fā)展產(chǎn)生重大影響。從數(shù)字資產(chǎn)發(fā)展歷程和已有研究成果出發(fā)，對數(shù)字資產(chǎn)概念進(jìn)行界定，分析數(shù)字資產(chǎn)的科目設(shè)置、生產(chǎn)成本和銷售收入的確認(rèn)和計(jì)量，對數(shù)字資產(chǎn)賬務(wù)處理和信息披露方式進(jìn)行研究。從政府和企業(yè)兩方面提出建議，為數(shù)字資產(chǎn)納入會計(jì)核算體系提供參考。

關(guān)鍵詞：數(shù)字資產(chǎn)；會計(jì)確認(rèn)；會計(jì)計(jì)量；信息披露

中圖分類號：F230 文獻(xiàn)標(biāo)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(jì)算機(jī)以來，計(jì)算機(jī)技術(shù)飛速發(fā)展， “數(shù)字經(jīng)濟(jì)”應(yīng)運(yùn)而生，美國經(jīng)濟(jì)學(xué)家Don Tapscott在20世紀(jì)90年代初正式提出數(shù)字經(jīng)濟(jì)的概念。（剩余6178字）