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With the rapid advancement of digital technology,the variety of digital products has expanded significantly,playing a vital role in promoting economic and social development.Research on the statistical classification and accounting treatment of digital products is essential for compiling Supply-Use Tables for the Digital Economy(Digital SUTs),improving the digital economy's statistical measurement system,and accurately reflecting the impact of digital products on economic and social development.Firstly,a review is carried out of the development history from “ICT products” to “content and media products” and further to “digital products”.With reference to the latest international standard for national accounting,the System of National Accounts 2025(SNA 2025),the definitions and classifications of digital products are elaborated,and their key characteristics sorted out,including non-rivalry,network effects,rapid iteration,and spatial transcendence.Secondly,it summarizes the important role of digital product statistical accounting in the measurement of macroeconomic statistical indicators,the monitoring of the development level of digital economy and the improvement of enterprise production efficiency and market adaptability.Thirdly,international and domestic research progress on specific types of digital products such as cloud computing,data and databases,artificial intelligence,free digital products,and non-fungible tokens is systematically reviewed.By aligning digital products with the officially issued Statistical Classification Catalogue of Products in China,this study attempts to identify relevant product categories that correspond to or are widely penetrated by digital products,and further explores appropriate valuation methods.Finally,the challenges and future directions for the statistical accounting of digital products are outlined,with corresponding policies and suggestions proposed.A reference is provided for improving the statistical accounting system of digital products and the digital economy,and theoretical and methodological support is offered for promoting the high-quality development of the digital economy.
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(1)2025年SNA,第22.12～22.13段。
(2)2025年SNA,第22.14段。
(3)2025年SNA,第22.22段。
(4)2025年SNA,第22.23～22.24段。
(5)2025年SNA,第22.26～22.27段。
(6)2025年SNA,第22.33段。
(7)2025年SNA,第22.35段。
(8)极少数免费数字产品是由非市场生产者提供,例如政府单位或非营利机构等。
(9)2025年SNA,第22.61段。
(10)2025年SNA,第22.66～22.68段。
(11)2025年SNA,第22.71段。
(12)如区块链技术,能创建交易和所有权的加密记录,使之不会在不知情的情况下被篡改。
(13)2025年SNA,第22.38段,第22.85段。
(14)2025年SNA,第22.39段。
(15)2025年SNA,第22.16段。
(16)2025年SNA,第22.17段。
(17)2025年SNA,第22.19段。
(18)2008年SNA,第10.109～10.114段。
(19)2008年SNA,第10.11段。
(20)2025年SNA,第22.31段。
(21)2025年SNA,第22.28段。
(22)2025年SNA,第22.36～22.37段。
(23)2025年SNA,第22.60段。
(24)2025年SNA,第22.123段。
(25)2025年SNA,第22.40段。
(26)2025年SNA,第22.41段。
(27)2025年SNA,第22.42段。
Basic Information:
DOI：10.20207/j.cnki.1007-3116.20260313.001
China Classification Code:F222;C81;F49
Citation Information:
[1]ZHANG Meihui,GUO Meiting,XU Xianchun.Statistics Accounting of Digital Products[J].Journal of Statistics and Information,2026,41(04):1-16.DOI:10.20207/j.cnki.1007-3116.20260313.001.
Fund Information:
国家社会科学基金一般项目“数字经济供给使用表核算的理论、方法和应用研究”（24BTJ006）
2026-03-16
2026-03-16
2026-03-16