Abstract

As the driving force of data in the production process continues to emerge, countries have issued a series of documents to support the establishment of data factor markets, and the exploration of data factor market construction has entered a critical period. However, the circulation and use of data elements still face challenges in practice, such as difficulties in property rights confirmation, pricing, entry, mutual trust, and regulation, which urgently require theoretical breakthroughs. In the field of accounting, Chinese researchers have currently discussed issues related to the definition, confirmation, measurement, and reporting of data assets. Due to the fact that researchers generally follow the traditional asset research approach, and the traditional asset accounting framework is difficult to integrate with the new characteristics of data as a production factor, there are still multiple theoretical dilemmas in Chinese data asset accounting. This paper starts from whether data can be converted into real and tradable elements. By constructing a three-dimensional system of "raw data-data market-data assets", it is found that the statistical standards, aggregation, and classification of raw data are not only constrained by the institutional framework, supply and demand relationship, and price determination of the data element market, but also linked to the definition, confirmation, and measurement of data assets. In the balance of the three, raw data becomes the logical starting point for data asset accounting. Furthermore, a classification study was conducted on the statistical standards of raw data and the forms of aggregation in the circulation of raw data. A preliminary accounting framework was proposed on how to conduct statistical sampling on the stock of classified raw data resources and how to conduct statistical calculations on the increment of raw data resources. This provides some reference suggestions for promoting the construction of a statistical system framework for data elements in China.