关键词: 数据库资本化, 调查方法, 核算方法, GDP

Abstract: With the development of IT, Internet, AI and cloud computing, data is exploding and database has gradually become a valuable asset. Many big countries have adopted new strategies to support the data industry development. As an international standard, the System of National Accounts 2008 also explicitly recommends including database as an intellectual property product in fixed assets. However, most countries, including China, haven’t established statistical survey systems for database assets. This paper summarizes the experience of database statistics in developed countries, in view of the reality of our country, studies the database survey method and accounting method of capitalized database in China, analyses the influence of database capitalization on GDP from the perspectives of production approach, income approach and expenditure approach, and discusses the transformation of database types and the future adjustment of database asset value. Supplemented by the case analysis, the paper aims to provide some useful reference for database surveys and capitalization accounting in China.

Key words: Database Capitalization, Survey Method, Accounting Method, GDP