企业数据资源会计处理到底是啥
What exactly is the accounting treatment of enterprise data resources?
日前，财政部起草了《企业数据资源相关会计处理暂行规定（征求意见稿）》（以下简称《暂行规定》）。“思变行研”对此进行了解读。
A few days ago, the Ministry of Finance drafted the interim provisions on Accounting treatment of Enterprise data Resources (draft for soliciting opinions) (hereinafter referred to as "interim provisions"). "thought to change the line research" has carried on the interpretation to this.
摘要：
Abstract
1.暂行规定出台意图：1）政府端，加强对企业数据资源管理，完善数字治理，2）企业端：数据资源价值准确计量，投入可以在报表中体现，3）投资：提供数据相关企业财务价值的报表层面参考依据。
1. The purpose of the interim provisions is: 1) the government side, strengthen the management of enterprise data resources, improve digital governance, 2) enterprise side: accurate measurement of the value of data resources, input can be reflected in the statement, 3) Investment: to provide data-related enterprise financial value at the statement level reference basis.
2.对企业影响：1）报表表观改善：原来准则大部分计入期间费用，会影响当期损益，现在可以计入资产，改善资产负债率，减少投入期对利润的影响，改善利润。
2.Impact on enterprises: 1) apparent improvement of the statement: most of the original criteria are included in the period expenses, which will affect the profits and losses of the current period, but now they can be included in assets, improve the asset-liability ratio, reduce the impact of the investment period on profits, and improve profits.
2）经营方面：此前投入可能担心对报表影响，政策发布后可以按计划投入开发相关数据资源。
2) Operation: the previous investment may be worried about the impact on the report, and the relevant data resources can be developed according to the plan after the policy is released.
3.数据采集、存储、加工是最受益环节：原来这几个方向都会造成当期利润的减少，现在无论是计入无形资产还是存货，都计入了资产负债表，不会影响当期的利润。
3. Data collection, storage and processing are the most beneficial links: originally, these directions will lead to the reduction of current profits, but now both intangible assets and inventory are included in the balance sheet, which will not affect the current profits.
征求意见稿推出的历史背景？
What is the historical background of the draft?
行业管控的要求：三个时点：
Requirements of industry control: three time points:
1.2018年，国务院办公厅印发了科学数据管理发展办法，
1. In 2018, the General Office of the State Council issued measures for the development of scientific data management.
2.2021年12月，国务院印发十四五数字经济发展规划，数字经济要朝深化应用、规范发展、普惠共享的目标推进，
2. In December 2021, the State Council issued the development plan of the digital economy during the 14th five-year Plan. The digital economy should be promoted towards the goal of deepening application, standardizing development and sharing benefits.
3.2022年10月28日，第十三届全国人大会第37次会议上，对数字经济要求有进一步的提升，报告中提出不断完善数字经济治理体系，加快出台数据要素基础制度及配套政策，构建数据产权、流通交易、收益分配、安全治理制度规则，统筹推进全国数据要素市场体系。
3. On October 28, 2022, the 37th session of the 13th National people's Congress further raised the requirements for the digital economy. The report proposed to continuously improve the governance system of the digital economy, speed up the introduction of the basic system of data elements and supporting policies, build data property rights, circulation transactions, income distribution, security governance system rules, and promote the national data element market system as a whole.
国家对数据行业发展的重视已经到了一定高度。
The national attention to the development of the data industry has reached a certain height.
政府推出暂行规定的意图？
What is the intention of the government to introduce interim regulations?
经济建设会议中提出了目标，全国代表大会提出了要求，首先是贯彻党和国家的战略部署，其次是数据行业的发展有了一定的成果，要推进创新研究，服务数字经济治理体系建设。
The objectives were put forward in the economic construction conference, and the requirements put forward by the National Congress are, first of all, to implement the strategic arrangements of the party and the state, and secondly, the development of the data industry has achieved certain results, and it is necessary to promote innovative research and serve the construction of digital economic governance system.
1.政府的角度，制定数据资源相关规定，意味着对数据资源细化了核算和披露，可以合理反映数据要素价值，加强数据资源的管理，为政府监管部门完善数字治理提供基础，宏观调控有了一定的抓手。
From the government's point of view, the formulation of relevant regulations on data resources means detailed accounting and disclosure of data resources, which can reasonably reflect the value of data elements, strengthen the management of data resources, and provide a basis for government regulatory departments to improve digital governance. Macro-control has a certain grasp.
2.对企业，这个行业的很多企业几年前已经投入在从事了，对数据的有效获取，到企业实现价值，都受到了会计准则的限制，解决了之前有大量资金投入，但是无法准确计量核算的问题，解决了数据资产的计量问题，突出企业价值和核心竞争力。数据资产有计量，就有了价值，那么投入就可以在报表中体现。
2. For enterprises, many enterprises in this industry were already engaged in it a few years ago. From the effective acquisition of data to the realization of enterprise value, they are all restricted by accounting standards and solved the problem that there was a large amount of capital investment before. However, the problem of accurate accounting can not be measured, the measurement of data assets is solved, and the value and core competitiveness of enterprises are highlighted. If the data asset is measured, it has value, so the investment can be reflected in the statement.
3.对投资，以前数字行业的财务核算，都是找不到参照依据的，投资者看不到参考信息，看不出数据价值，所以投资者有更多的参考信息，为投资者决策提供了有利的帮助，尤其在数据底层收集上，当前的资产都在财务报表以外，投资者无法衡量价值。
3. For investment, the previous financial accounting of the digital industry, there is no reference basis, investors can not see the reference information, can not see the value of the data, so investors have more reference information, which provides a favorable help for investors to make decisions. especially in the data bottom collection, the current assets are outside the financial statements, investors can not measure the value.
以前和会计相关的数据资源核算中会有哪些问题？
What are the problems in accounting-related data resource accounting in the past?
以前数据资源没有明确的会计核算规定，都是依靠财务人员的理解来核算。目前大部分都是进入企业的费用，有些进入了待摊费用，但是尤其在上市公司审计中，条件很苛刻，而且原来的投入都计入了费用，对财报的影响很大，按照原有的政策，数据的投入和形成的收益严重不匹配。
In the past, there were no clear accounting regulations for data resources, and they all relied on the understanding of financial personnel. At present, most of them are the expenses of entering the enterprise, and some of them have entered the prepaid expenses, but especially in the audit of listed companies, the conditions are very harsh, and the original investment is included in the expenses, which has a great impact on the financial report, according to the original policy, the input of the data does not match the income formed.
企业内部使用的数据资源应确认为无形资产，会产生哪些影响？
The data resources used within the enterprise should be recognized as intangible assets. What will be the impact?
原来的准则里没有资产的概念，很大的一部分都计入了期间费用，会影响企业当期损益，会影响利润表，利润会被侵蚀掉。支出由损益变成资产类，可以计入资产，也会改善资产负债率，所以一方面是减少投入期对利润的影响，改善利润率，一方面改善资产负债率。
There is no concept of assets in the original criteria, and a large part of them are included in the period expenses, which will affect the current profit and loss of the enterprise, affect the income statement, and the profits will be eroded. Expenditure changes from profit and loss to assets, which can be included in assets and will also improve the asset-liability ratio, so on the one hand, it is to reduce the impact of the investment period on profits, improve profit margins, and on the other hand, improve the asset-liability ratio.
举例：
For example:
假设一家企业做数据收集的，最终形成数据库。投入100万用于收集数据，按之前的准则首先会进入期间费用，假设发生在10月，那么10月本期的营业利润会减少100万。现在按暂行规定，假设100万形成了数据库，未来可以用于企业对所有需求方提供数据，那么现在可以确认为无形资产，不影响本期的利润表，本期的利润表影响为0，但是无形资产未来有使用期限，假设5年摊销，会影响未来5年每年减少利润20万。
Suppose an enterprise does data collection and eventually forms a database. Invest 1 million to collect data, according to the previous criteria will first enter the period expenses, assuming it happens in October, then the operating profit of the current period in October will be reduced by 1 million. Now, according to the interim provisions, assuming that 1 million has formed a database, which can be used by enterprises to provide data for all demand parties in the future, then it can now be recognized as intangible assets, which does not affect the profit statement of the current period, and the impact of the profit statement of the current period is 0. however, intangible assets will have a useful life in the future, assuming amortization for five years, which will affect the reduction of profits by 200000 per year in the next five years.
所以在读新准则形成的报表时，哪些是用于数据收集的，可以单独来看。
Therefore, when reading the reports formed by the new guidelines, which are used for data collection can be seen separately.
我们内部对数据资源使用确认无形资产如何定价？
How do we price intangible assets when we use data resources internally?
参考无形资产，如果是自己开发获得的，分为研究和开发阶段，只有开发过程中的费用以及达到可使用状态之间形成的费用才能计入无形资产，所以未来成本构成，可能和市场价值之间可能还是有差异，这和其他无形资产一样的。
Reference intangible assets, if they are acquired by their own development, they are divided into research and development stages. Only the expenses in the development process and the expenses formed between reaching the usable state can be included in the intangible assets, so the future cost composition may still be different from the market value, which is the same as other intangible assets.
文件中提到，企业合法拥有或控制的、预期会给企业带来经济利益的、但由于不满足企业会计准则相关资产确认条件而未确认为资产的数据资源，如果不符合资产或存货，要怎么办？
It is mentioned in the document that data resources legally owned or controlled by an enterprise that are expected to bring economic benefits to the enterprise but are not recognized as assets because they do not meet the relevant asset recognition conditions of the enterprise accounting standards, if they do not meet the assets or inventory, what are we going to do?
目前暂行规定里没有明确。相信后续正式文件会明确，或者使用指南或者细则里会有。
At present, it is not clear in the interim regulations. It is believed that the follow-up official documents will be clear, or there will be in the guidelines or rules.
把目前的准则作为未来适用法实行，什么叫未来适用法？
What is the future applicable law when the current standard is implemented as the future applicable law?
未来适用法是将变更后的会计政策应用于变更日及以后发生的交易或者事项，也就是在新准则公布之日，对以前的累积事项不适用，对以前不做追溯调整。
The future application law is to apply the changed accounting policy to transactions or events that occur on and after the change date, that is, on the date of publication of the new standards, it is not applicable to previous cumulative events and does not make retroactive adjustments.
数据要素市场化方面还有什么要解决的问题？
What are the problems to be solved in the marketization of data elements?
目前只规定了两种情况的数据资源核算，内部使用和对外交易的。有几种情况还要解决：
At present, there are only two cases of data resource accounting, internal use and external transactions. There are several situations that need to be addressed:
1.内部使用的资源，只提及了符合无形资产的情况，不符合的如何处理？他提及了涵盖超越无形资产范围的数据资源，但是下面没有去明确。
1. Internal use of resources, only mentioned in line with the intangible assets, non-conformance how to deal with? He mentioned data resources that go beyond the scope of intangible assets, but are not clear below.
2.对外交易的数据资源，对不符合相关定义和确认条件的数据资源，企业要根据准则确定收入，也没有详细的解读，根据收入和成本的配比原则，成本计量怎么明确？形成数据价值的资源，在未形成资产的时候如何核算？如果数据资源初始投入阶段数据无效了，或者投入失败，是计入期间费用还是成本呢？都没有提及。
two。. For the data resources of external transactions, for those data resources that do not meet the relevant definitions and confirmation conditions, the enterprise should determine the income according to the criteria, and there is no detailed interpretation. According to the matching principle of income and cost, how can the cost measurement be clear? How to account for the resources that form the value of the data when the assets are not formed? If the data in the initial input phase of the data resource is invalid, or if the input fails, is it included in the period cost or cost? It's not even mentioned.
3.如果数据资源刚开始处理，没有明确用途是对内还是对外，我们又该如何处理呢？如果同时对内和对外呢？如果一开始对外后来变成对内呢？这些也没有明确
3. If the data resources are just beginning to be processed and it is not clear whether the use is internal or external, what should we do with it? What if both internally and externally? What if at first it is external and then it becomes internal? These are not clear.
4.如果实行了，政策公布了以后知道如何做，企业在政策正式规定出台之前形成的资产如何处理？
4. If it is implemented, we will know what to do after the policy is announced, and how to deal with the assets formed before the formal provisions of the policy?
对于已经有数据资源的企业，但是没有政策依据来进行处理，在过渡期，是一个利好。
For enterprises that already have data resources, but there is no policy basis to deal with it, in the transition period, it is a good thing.
例如领英有4亿数据用户，微软收购的时候有很高的溢价，主要就是有海量的数据资产，包括国内的互联网公司也有很多C端数据，也有很多的数据资产，我们在会计上如何处理？
For example, LinkedIn has 400 million data users, and Microsoft has a high premium when it is acquired, mainly because it has a large amount of data assets, including domestic Internet companies also have a lot of C-end data, but also a lot of data assets, how do we deal with accounting?
要明确，1.数据所有权在哪里？是否是互联网公司获得？如果是他所有，很有可能是一项资产，2.资产的计价问题，比如是对单一客户还是很多客户，是否一次性服务，还是会持续性的，来判断未来的价值，如何计量要看这几个条件。
To be clear, 1. Where is the data ownership? Is it obtained by Internet companies? If he owns it, it is likely to be an asset, 2. The valuation of assets, such as for a single customer or many customers, whether an one-time service, or will be continuous, to judge the future value, how to measure depends on these conditions.
如何计量成本和取得方式有关，如果是自行开发的，和无形资产一样，开发之后达到预定状态以后都可以计入成本，如果是对外购买的，和交易相关的都要计入成本。
How to measure the cost is related to the way of acquisition. if it is self-developed, like intangible assets, it can be included in the cost after reaching the predetermined state after development. if it is purchased from the outside, those related to the transaction will be included in the cost.
如果一些公司有地方政府的运营权，这种权利，包括后面的数据产品，在新政策里如何体现？
If some companies have the right to operate by local governments, how will this right, including subsequent data products, be reflected in the new policy?
确认为资产是有可能的，有一些附加条件。目前只规定了持有的目的（自用还是对外交易），没有规定取得方式，这个规定更多是方向性指导，后续能否确认为资产要看具体政策，类比无形资产的规定，是有可能的，政府免费给的也可能计入资产。
Recognition as an asset is possible, with some conditions attached. At present, it only stipulates the purpose of holding (self-use or external transactions), and there is no stipulation on the method of acquisition. this provision is more directional guidance. Whether it can be identified as assets depends on specific policies. It is possible to compare the provisions of intangible assets. What the government gives free of charge may also be included in assets.
要注意数据资产是一项资产，一定要满足准则中关于资产的定义，要是企业拥有或者控制，所以即使免费获得，也有可能算资产，如果企业用从政府获得的数据做开发衍生，形成自己的产品，是比较关键的一步，自我加工形成了有价值的数据资源，可能进入无形资产的范畴。
It should be noted that the data asset is an asset, and it must meet the definition of the asset in the criteria. If the enterprise owns or controls it, even if it obtains it for free, it may still be an asset. If the enterprise uses the data obtained from the government to develop and derive, it is a more critical step to form its own products. Self-processing forms valuable data resources, which may enter the category of intangible assets.
以前受限于无形资产的规定，范围相对窄，主要是一些没有实物形态的非货币资产，专利权、商标权等等，有一个比较窄的范围，所以有这个规定之后，有计入的机会。
Previously limited to intangible assets, the scope is relatively narrow, mainly some non-monetary assets without physical form, patent rights, trademarks and so on, there is a relatively narrow scope, so after this provision, there is a chance to be included.
所以新政推出之后，是否企业会多出一大块无形资产？
Therefore, after the introduction of the new policy, will the enterprise have a large piece of intangible assets?
既有的无形资产如何计入还没有明确。
It is not clear how existing intangible assets will be counted.
数据确权是会计准则实施的前提？是不是一定要有政策出来才能施行的可能？
Data confirmation is a prerequisite for the implementation of accounting standards? Is it possible that there must be a policy before it can be implemented?
是的。
Yes.
对现实当中企业的发展会有什么影响？经营上会有哪些改变？
What will be the impact on the development of enterprises in reality? What will be the changes in operation?
原有的会计对无形资产的核算，都在费用、待摊等等，通过会计科目的变更，对企业资产负债表、利润表的改善，可以降低企业的杠杆率，增加了资产，减少了利润，对企业的财务表现改善很显著。
The original accounting for intangible assets is based on expenses, waiting for amortization, and so on. Through the change of accounting subjects and the improvement of the balance sheet and profit statement of the enterprise, the leverage ratio of the enterprise can be reduced, the assets can be increased, and the profit will be reduced. The financial performance of the enterprise has been significantly improved.
对数据相关的企业来说，之前有些企业担心对当期的损益表的影响，现在相关的费用计入资产，有些数据研发企业，就可以按照规划推动相关工作了，企业按计划投入的时候，投资者也可以看到阶段性价值的体现，所以对数据行业的企业来说，效果很显著。
For data-related enterprises, some enterprises were worried about the impact on the income statement of the current period, but now the relevant expenses are included in the assets, and some data research and development enterprises can promote the relevant work according to the plan, when the enterprises invest according to the plan, investors can also see the embodiment of phased value, so for enterprises in the data industry, the effect is very significant.
数据采集、数据存储、数据加工、数据交易、数据安全等等，这次会计准则主要是针对哪几个环节？那几个环节最受益？
Data collection, data storage, data processing, data trading, data security and so on, which links are the accounting standards mainly aimed at? Which links are the most beneficial?
全流程都会受益。数据采集、存储等角度来讲，他是有效资源的形成过程，这和无形资产形成的过程很匹配，数据安全是对持有和开发过程提供保护，也可以归属到资产中，数据交易是变现的环节，尤其是数据资源形成的前两个环节，影响是显而易见的。
The whole process will benefit. From the point of view of data collection and storage, it is the formation process of effective resources, which matches the formation process of intangible assets. Data security provides protection to the holding and development process, and can also be attributed to assets. Data transaction is the link of realization, especially in the first two links of the formation of data resources, the impact is obvious.
为什么这几个方向是最受益的？
Why are these directions the most beneficial?
原来这几个方向都会造成当期利润的减少，现在无论是计入无形资产还是存货，都计入了资产负债表，不会影响当期的利润。
Originally, these directions will lead to the reduction of profits in the current period, but now both intangible assets and inventory are included in the balance sheet and will not affect the profits of the current period.
暂行规定是偏向细节的一次推进，后续国家在数据要素市场化方面是否会有更积极的推进？
The interim regulations are a promotion of the bias towards details. Will the follow-up countries make more positive efforts in the marketization of data elements?
从规划、场所、交易产品，我们在一步步推进产业的发展，现在已经看到了上层的方向和决心，这也是既定计划的决心，有了交易的市场，有数据商品，未来商品也会越来越丰富，数据资源、数据资产在未来的经济贡献中比重也会增加。从政策配套、交易市场建立等等来看，未来数据市场化会更完善，很大可能会快速推进。
In terms of planning, places, and trading products, we are promoting the development of the industry step by step, and now we have seen the direction and determination of the upper level, which is also the determination of the established plan. With trading markets and data commodities, commodities will become more and more abundant in the future, and the proportion of data resources and data assets in the future economic contribution will also increase. From the point of view of policy matching, the establishment of trading market and so on, the future data marketization will be more perfect and may be promoted rapidly.
海外也是这么处理的吗？
Is this how it is handled overseas?
数据资源这项资产，原来国内和国际更多是倾向披露，不是计量，数据资产原来成本计量都没有有效的方法。
Data resources of this asset, the original domestic and international is more inclined to disclosure, not measurement, the original cost measurement of data assets have no effective method.
国家电网等都央企拥有海量的数据，他们会如何面对准则的改变？
State Grid and other central enterprises have a huge amount of data, how will they face the change of standards?
1.准则前已有的数据资产如何处理有待规定进一步明确。2.未来准则明确后的数据资源适用新的准则。
1. How to deal with pre-existing data assets remains to be further clarified. 2.The data resources after the future guidelines are clear are applicable to the new guidelines.
也就是新准则颁布之后产生的数据资源，可以按照新准则实施？
That is, the data resources generated after the promulgation of the new standards can be implemented in accordance with the new standards?
对，未来适用法。
Yes, the future applicable law.
如果我的数据资源投入100万成本，但是数据资源价值可能有200万，那有没有可能我计入科目的时候写成200万，从而使提高当期利润？
If the cost of my data resource is 1 million, but the value of the data resource may be 2 million, is it possible for me to write it as 2 million when I count it in the subject, so as to improve the current profit?
不会。资产在现有计价方式下，一般按成本计价。价值200万是按照市场价值或者公允价值判断的。实际上没进入公平交易市场的时候一般按成本价计入，进入交易市场交易才会按公允价值或者市场价值判断。
No, I won't. Assets are generally priced at cost under the existing valuation method. The value of 2 million is judged according to market value or fair value. In fact, when you do not enter the fair trade market, it is generally included in the cost price, and only when you enter the trading market will you judge according to fair value or market value.
如果企业是免费获得数据资源如何计价没有规定，但是参照无形资产的规定，可能存在评估的过程来确认价值。
If the enterprise obtains the data resources for free, there is no regulation on how to price the data resources, but with reference to the provisions of intangible assets, there may be a process of evaluation to confirm the value.
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