企业数据资产的会计处理问题研究
Research on accounting treatment of enterprise data assets
王竟原1
作者信息
摘要
随着信息化、大数据时代的来临,数据资源已经得到越来越多企业的认可,并已成为企业越来越重要的战略性资源.财政部会计司于2023年8月21日正式发布了《企业数据资源相关会计处理暂行规定》,内容主要涉及数据资源是否可以作为资产入表,数据资源及相关交易如何进行会计处理,数据资产如何确认、计量与披露等内容进行规范,并将从2024年1月1日起开始实施且采用未来适用法.本文在明确数据资产会计处理存在的困境的基础上,尝试分析企业数据资产会计确认、计量与披露的具体思路,并提出了相关对策建议,以期为其他数据资产的相关研究提供参考和借鉴.
Abstract
With the advent of the informationization and big data era,data resources have been recognized by more and more enterprises and have become an increasingly important strategic resource for enterprises.The Accounting Department of the Ministry of Finance formally issued the Interim Provisions on Accounting Treatment of Enterprise Data Resources on August 21,2023,which mainly involves whether the data resources can be entered into the table as an asset,how to account for data resources and related transactions,and how to recognize,measure,and disclose the data assets,etc.,and it will be implemented from January 1,2024 onwards and adopts the method of future application.On the basis of clarifying the dilemma of accounting treatment of data assets,this paper tries to analyze the specific ideas of accounting recognition,measurement and disclosure of enterprise data assets,and puts forward relevant countermeasures and suggestions,with a view to providing references and reference for other data assets related researches.
关键词
数据资产/会计确认/会计计量/信息披露Key words
data asset/accounting recognition/accounting measurement/disclosure of information引用本文复制引用
出版年
2024
NETL
NSTL
万方数据