新質(zhì)生產(chǎn)力導(dǎo)向下數(shù)據(jù)資源入表熱點(diǎn)問(wèn)題探討
會(huì)計(jì)之友
頁(yè)數(shù): 9 2024-04-22
摘要: 數(shù)據(jù)是推動(dòng)新質(zhì)生產(chǎn)力發(fā)展的核心要素之一,2024年起,企業(yè)數(shù)據(jù)資源入表工作正式啟動(dòng)。文章闡述了作為貫徹國(guó)家數(shù)字經(jīng)濟(jì)戰(zhàn)略重要舉措的數(shù)據(jù)資源入表的時(shí)代背景和相關(guān)政策,針對(duì)數(shù)據(jù)資源入表這一熱點(diǎn)問(wèn)題展開(kāi)深入探討。首先,界定了目前理論上模糊的數(shù)據(jù)要素、數(shù)據(jù)資源、數(shù)據(jù)資產(chǎn)等相關(guān)概念以及它們之間的聯(lián)系與區(qū)別,并澄清了數(shù)據(jù)資源入表而不是數(shù)據(jù)資產(chǎn)入表的問(wèn)題;其次,首創(chuàng)性地提出數(shù)據(jù)資源入表應(yīng)當(dāng)遵守... (共9頁(yè))