摘要
资产价值增减变动的判断评估是资产管理和会计的一项重要工作.在当下数据资产入表的进程中,数据资产价值增减变动的计算方法是必须解决的问题.数据资产不同于传统资产,其价值增减变动也会有所不同,为此首先要弄清楚有哪些因素造成了数据资产的增值或减值.从数据资产与传统资产的差异性入手,分析提出了数据资产减值的4个因素:时效性数据因素、时效性使用因素、管理成本因素、授权临期因素;分析提出了数据资产增值的3个因素——数据完整性提升因素、数据新用途发现因素、技术进步带来成本下降因素,为数据资产减值、增值的计算方法设计提供依据.
Abstract
To estimate changes in assets value is a crucial task of asset management and accountancy.The calculation of changes in the value of data assets is an urgent question in the current process of including data assets on the financial statements.Differing from traditional assets,data assets exhibit distinctive patterns in value fluctuation.To address this,it is essential to understand the factors contributing to the appreciation or impairment of data assets.This paper starts with the difference between data assets and traditional assets,analyzing different factors causing impairment or appreciation for assets value.Four factors of asset impairment were concluded,including the data timeliness factor,usage timeliness factor,management cost factor,and authorization deadline factor.Additionally,three factors of asset appreciation were analyzed,comprising the data integrity improvement factor,data usage discovery factor,and the factor of cost reduction caused by technology improvement.This exploration lays the foundation for the design of relevant calculation methods.
维普
万方数据