摘要
文章聚焦于数据资产的碳会计核算问题,探讨其在数字经济中面临的挑战。数据资产作为新型资源,具有经济价值与环境成本的双重属性,其碳排放贯穿全生命周期,从数据采集、存储到处理和传输,均与能源消耗深度绑定。然而,数据资产的无形性、动态性以及核算方法的复杂性,使得碳会计核算面临诸多难点,如数据资产的特性难题、核算方法的复杂性以及数据获取与管理的困难。并在此基础上,提出相应的对策分析。研究旨在完善数据资产碳会计核算体系,助力企业实现可持续发展,为全球碳减排目标贡献力量。
This paper focuses on the issue of carbon accounting of data assets and explores the challenges they face in the digital economy.As a new type of resource,data assets possess dual attributes of economic value and environmental cost,with carbon emissions embedded throughout their entire life cycle.From data collection and storage to processing and transmission,data assets are closely tied to energy consumption.However,the intangibility and dynamism of data assets,as well as the complexity of their accounting methods,create many difficulties for carbon accounting,such as the characteristics of data assets,the complexity of accounting methods,and the difficulties in data acquisition and management.Based on these challenges,corresponding countermeasures are proposed.This study aims to improve the carbon accounting system for data assets,support enterprises in achieving sustainable development,and contribute to global carbon emission reduction goals.
作者
黄澜
HUANG Lan(School of Economics and Management,Shenyang Ligong University,Shenyang 110159,China)
出处
《商业观察》
2026年第1期136-138,共3页
BUSINESS OBSERVATION
关键词
数据资产
碳会计
会计核算
data assets
carbon accounting
accounting
