数据会计新规对数字经济核心产业上市公司价值的影响——基于事件法的研究

The Impact of the New Data Asset Accounting Regulations on the Value of Listed Companies in the Core Industries of the Digital Economy: Based on the Event Study Method

  • 摘要: 财政部于2023年发布了《企业数据资源相关会计处理暂行规定》(以下简称《暂行规定》),这一数据会计新规对数据相关产业的发展影响深远。基于《暂行规定》颁布这一事件的发生,以A股数字经济核心产业上市公司为样本,采用事件研究法实证检验其对公司价值的影响。研究发现,《暂行规定》的颁布引发了积极的市场反应,提升了公司价值。并且在数字经济发展水平相对较高的地区,其提升更为显著和持续。基于此,规范数据资源会计处理,强化数据资源会计信息披露是提升公司价值的有效途径,上市公司、监管部门、会计师事务所、各地政府应加快形成有效合力,推动数据会计新规健康有序实施。

     

    Abstract: In 2023, the Ministry of Finance issued the “Interim Provisions on the Accounting Treatment of Enterprise Data Resources” (hereinafter referred to as the “Interim Provisions”), which has far-reaching implications for the development of data-related industries. Based on the promulgation of the “Interim Provisions”, this paper empirically examines the impact on corporate value using listed companies in the core digital economy industries of A-share market as samples through the event study method. The research finds that the promulgation of the “Interim Provisions” has triggered a positive market response and increased corporate value. Moreover, in regions with relatively high levels of digital economic development, the improvement is more significant and sustained. Based on this, this paper believes that standardizing the accounting treatment of data resources and strengthening the disclosure of accounting information related to data resources are effective ways to enhance corporate value. Listed companies, regulatory departments, accounting firms, and local governments should accelerate the formation of effective synergies to promote the healthy and orderly implementation of the new data asset accounting regulations.

     

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