数字资产的会计问题探讨

摘 要：随着数字经济蓬勃发展，对数字资产的研究将对会计发展产生重大影响。从数字资产发展历程和已有研究成果出发，对数字资产概念进行界定，分析数字资产的科目设置、生产成本和销售收入的确认和计量，对数字资产账务处理和信息披露方式进行研究。从政府和企业两方面提出建议，为数字资产纳入会计核算体系提供参考。

关键词：数字资产；会计确认；会计计量；信息披露

中图分类号：F230 文献标识码：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

自美国研发出世界第一台电子计算机以来，计算机技术飞速发展， “数字经济”应运而生，美国经济学家Don Tapscott在20世纪90年代初正式提出数字经济的概念。（剩余6178字）