[1] 中共中央国务院关于构建数据基础制度更好发挥数据要素作用的意见[N].人民日报,2022-12-20(001). [2] 财政部.关于印发《关于加强数据资产管理的指导意见》的通知[EB/OL].(2023-12-31)[2025-12-01].https://www.gov.cn/zhengce/zhengceku/202401/content_6925470.htm. [3] 财政部关于印发《企业数据资源相关会计处理暂行规定》的通知[J].中华人民共和国财政部文告,2023(8):17-26. [4] Higgins S. The DCC Curation Lifecycle Model[J]. International Journal of Digital Curation,2008,3(1): 134-140. [5] ISWGNA. Recording and Valuation of Data in National Accounts[R]. 14th Meeting of the Advisory Expert Group on National Accounts, 2020. [6] Varian H R. Artificial Intelligence, Economics, and Industrial Organization[R]. NBER Working Paper, 2018. [7] Ackoff R L. From Data to Wisdom[J]. Journal of Applied Systems Analysis, 1989, 16(1), 3-9. [8] 李静萍.数据资产核算研究[J].统计研究,2020(11):3-14. [9] 彭刚,李杰,朱莉.SNA视角下数据资产及其核算问题研究[J].财贸经济,2022(5):145-160. [10] 许宪春,张钟文,胡亚茹.数据资产统计与核算问题研究[J].管理世界,2022(2):16-30+2. [11] Rassier D G, Kornfeld R J, Strassner E H. Treatment of Data in National Accounts[R]. Paper Prepared for the BEA Advisory Committee, 2019. [12] 向书坚,梁燕,朱贺.政府数据资产核算若干理论问题研究[J].统计研究,2023(8):18-31. [13] ISWGNA. Handbook on Data as an Asset[R]. 27th Meeting of the Advisory Expert Group on National Accounts, 2024. [14] 任保平,刘洁.建立完善中国特色的数据市场定价机制[J].当代经济研究,2024(7):51-59. [15] ISWGNA. Recording of Data in the National Accounts[R]. 20th Meeting of the Advisory Expert Group on National Accounts, 2022. [16] Li W C, Nirei M, Yamana K. Value of Data: There′s No Such Thing as a Free Lunch in the Digital Economy[M]. RIETI, 2019. [17] 马克卫,王硕,苑杰.数据资产核算应用研究:理论与实践[J].中南财经政法大学学报,2023(5):149-160. [18] 胡亚茹,许宪春.企业数据资产价值的统计测度问题研究[J].统计研究,2022(9):3-18. [19] 财政部,国务院国资委,金融监管总局,中国证监会.关于严格执行企业会计准则切实做好企业2025年年报工作的通知[EB/OL].(2025-12-24)[2025-12-30].https://kjs.mof.gov.cn/gongzuotongzhi/202512/t20251224_3980024.htm. [20] Fang H, Ge C, Huang H, et al. Pandemics, Global Supply Chains,and Local Labor Demand: Evidence from 100 Million Posted Jobs in China[R]. NBER Working Paper No. w28072, 2020. [21] Hershbein B, Kahn L B. Do Recessions Accelerate Routine-Biased Technological Change? Evidence from Vacancy Postings[J]. American Economic Review, 2018, 108(7): 1737-1772. [22] Deming D J, Noray K. Earnings Dynamics, Changing Job Skills,and Stem Careers[J]. The Quarterly Journal of Economics, 2020, 135(4): 1965-2005. [23] 许宪春,张美慧.中国数字经济规模测算研究——基于国际比较的视角[J].中国工业经济,2020(5):23-41. [24] Calderón J B S, Rassier D G. Valuing the US Data Economy Using Machine Learning and Online Job Postings[R]. US Department of Commerce, Bureau of Economic Analysis, 2022. [25] 刘涛雄,戎珂,张亚迪.数据资本估算及对中国经济增长的贡献——基于数据价值链的视角[J].中国社会科学,2023(10):44-64+205. [26] Smedes M, Nguyen T, Tenburren B. Valuing Data as an Asset, Implications for Economic Measurement[R]. Paper Prepared for Economic Implications of the Digital Economy Conference, 2022. [27] De Bondt H, Mushkudiani N. Estimating the Value of Data in the Netherlands[R]. IARIW-ESCoE Conference: Measuring Intangible Assets and Their Contribution to Growth, 2021. [28] Statistics Canada. The Value of Data in Canada: Experimental Estimates[R]. Statistics Canada Working Paper,2019.
2026, Vol. 367 
