摘 要：
随着物联网技术的快速发展及广泛应用，物联网设备所产生的数据逐渐成为重要的数字化资产。然而，这些数据资产在会计确认方面存在诸多理论与实践难题，亟需深入研究与探讨。本研究以物联网数据资产为对象，系统分析其特性及经济价值，从规范会计确认的角度切入，重点讨论数据资产确认过程中的归属权界定、计量标准选定以及经济事项匹配等难点。研究采用文献分析及案例研究相结合的方法，对当前国内外数据资产会计确认的相关法律法规、处理原则以及具体实践进行梳理与评价，揭示现有框架的局限性与适应性问题。结果表明，物联网数据资产的确认难题主要受到法律归属模糊性、计量标准复杂性及价值实现不稳定性的影响。此外，研究提出通过建立完善的法律体系、优化计量方法及促进数据资产价值透明化等措施，有望缓解确认难题并推动会计理论及实务的进一步发展。本研究对推动物联网数据资产的规范性确认及相关经济活动的健康发展具有重要意义，同时也为相关政策制定及行业实践提供了理论参考。
关键词：物联网设备数据资产；会计确认； 归属权界定； 计量标准选定
Abstract:
With the rapid development and widespread application of Internet of Things (IoT) technology, the data generated by IoT devices has gradually become an important digital asset. However, there are numerous theoretical and practical dilemmas in the accounting recognition of these data assets, which require in-depth research and discussion. This study focuses on IoT data assets, systematically analyzing their characteristics and economic value. From the perspective of standardizing accounting recognition, it highlights the difficulties in the process of data asset recognition, including the definition of ownership, the selection of measurement standards, and the matching of economic events. The research adopts a combined approach of literature analysis and case studies to sort out and evaluate the relevant laws, regulations, processing principles, and specific practices of data asset accounting recognition at home and abroad, revealing the limitations and adaptability issues of the existing frameworks. The results indicate that the dilemmas in recognizing IoT data assets are mainly influenced by the ambiguity of legal ownership, the complexity of measurement standards, and the instability of value realization. In addition, the study proposes measures such as establishing a sound legal system, optimizing measurement methods, and promoting the transparency of data asset values, which are expected to alleviate the recognition dilemmas and promote the further development of accounting theory and practice. This research is of great significance for promoting the standardized recognition of IoT data assets and the healthy development of related economic activities. It also provides a theoretical reference for relevant policy formulation and industry practices.
Keywords: IoT device data assets; Accounting recognition; Definition of ownership; Selection of measurement standards
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