关键词: 数字经济核算, 分享经济核算, 数字平台

Abstract: This paper mainly summarizes the latest developments in OECD digital economic accounting research, and explores the accounting issues of the definition of digital economy, the accounting contents and methodology, as well as the data sources. Firstly, it focuses on OECD connotation definition and characteristic analysis from the perspectives of inclusiveness, accounting and preliminary measurement. Then it summarizes the main research topics and methods of OECD digital economic accounting, including value added and total output accounting, price and volume accounting, capitalized consumer goods, “free” economy accounting, and flow accounting for digital platform intermediary services, followed up by the shared economy as a most typical example, it explores the statistical practice of data sources published by the official statistical agencies of OECD countries. By using the most used data from the authorities and sample surveys, the status of digital economy by the official statistical institutions in the United States, Canada and the United Kingdom are further elaborated. Finally, taking into account the definition, characteristic analysis, accounting methods and data sources of digital economy, this paper offers important inspirations on the overall accounting, dynamic monitoring, optimized methods and mining sources for the accounting of China's digital economy.

Key words: Digital Economy Accounting, Sharing Economy Accounting, Digital Platform