Research On Digital Platform Accounting From The Perspective Of Production

With the development and popularization of information technology,economic development and the Internet are more and more closely combined.Many new economic models with digital technology as the medium emerge at the historic moment,which are called digital economy.Among many digital economies,there is a kind of operation mode that takes the Internet as the intermediary,mainly relies on information exchange and digital product circulation,connects producers and consumers of different ports,and carries out economic activities.In this kind of new economic mode,the direct carrier of communication and transaction between producers and consumers is the digital platform.Due to the range definition and data collection of the digital platform,it is difficult to measure the value under the existing economic statistical system,which makes the production consumption and other processes difficult to be accurately recorded.Therefore,it is necessary to supplement the existing statistical system according to its digital characteristics.This paper analyzes the external economic relations and internal division of digital platform,and studies the digital production process which is different from the traditional economy.Based on the guidance of SNA2008,this paper focuses on the analysis of digital related activities in the process of digital platform production,consumption and accumulation from the perspective of production.Sort out the statistical system that can scientifically depict the activities of digital platform in the data sense,and connect it with the existing accounting system.Through theoretical research and analysis,this paper puts forward the concepts of digital economy such as "non property digital resources","value of concern",and studies the process of these digital contents participating in the production of digital platform,and then estimates the value of these digital contents from two aspects of "similar capital price combined with capital property adjustment" and "production consumption value transfer backward",so as to show the theoretical research Study the feasibility of the results.According to the research results,the paper puts forward the data suggestions to support the accounting needs of digital platform,the problems and deficiencies in the current research,as well as the inspiration and prospect for the relevant research.