| 论数字资产的会计确认和计量 |
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| 引用本文： | 吕玉芹,袁昊,舒平.论数字资产的会计确认和计量[J].中央财政金融学院学报,2003(11):62-65. |
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| 作者姓名： | 吕玉芹 袁昊 舒平 |
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| 作者单位： | [1]山东财政学院，济南250014 [2]中央财经大学，北京100081 |
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| 摘 要： | 由于信息技术在全球的迅猛发展，目前存在的很多产业正逐步从物质向数字转变。作为市场的一种重要资源，数字资产给它的开发带来了极大的经济利益，同时也为其使用提供了很多便利，加强对它的研究越来越显得紧迫和重要。本从研究数字资产的内涵和特征入手，对数字资产的会计确认和计量提出了笔的一点初浅的认识。
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| 关 键 词： | 数字资产 会计确认 会计计量 |
| 文章编号： | 1000-1549(2003)11-0062-04 |
Recognition and Measurement of Digital Assets |
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| LU Yu-qin YUAN Hao SHU Ping.Recognition and Measurement of Digital Assets[J].Journal of Central University of Finance & Economics,2003(11):62-65. |
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| Authors: | LU Yu-qin YUAN Hao SHU Ping |
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| Institution: | LU Yu-qin YUAN Hao SHU Ping |
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| Abstract: | Because of the rapid development of information technology in the world, many existent in-dustries are transferring from substance to data. As an important resource in the market, digital assets not only make their developers achieve great economic profits, but also give their users much convenience, so it is emergent and important to strengthen the research of digital assets. Beginning with the research of digital assets' definition and characters, we advance our superficial understand of the accounting recognition and measurement of digital assets |
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| Keywords: | Digital assets Accounting recognition Accounting measurement |
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