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基于数字经济环境下企业数据资产的会计核算

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党的二十大报告指出,要加快建设数字中国,加快发展数字经济。数字经济成为稳增长促转型的重要引擎,以数据资产带动的数字经济正在成为新的主要经济增长动力,数据要素将充分发挥对其他要素资源的乘数作用。企业只有更好地了解数据、把握数据、利用数据,才能萃取更大的业务价值以强化企业核心竞争力。然而,如何有效地进行数据资产会计核算仍然是一个亟待解决的问题。基于此,文章结合数据资产定义,分析数据资产会计核算的相关内容与问题,并结合当前企业数据资产的列报情况,提出相应的建议。
Accounting of Enterprise Data Assets Based on Digital Economy Environment
Report of the 20th National Congress of the Communist Party of China points out that it is necessary to accelerate the construction of digital China and accelerate the development of digital economy.The digital economy has become an important engine for stable growth and transformation,and the digital economy driven by data assets is becoming a new major economic growth driver,and data elements will give full play to the multiplier role of other factor resources.Only by better understanding data,grasping data and using data can enterprises extract greater business value and strengthen their core competitiveness.However,how to effectively carry out data asset accounting is still a problem to be solved.Based on this,the paper combines the definition of data assets,analyzes the relevant contents and problems of data asset accounting,and puts forward corresponding suggestions based on the current presentation of enterprise data assets.

digital economydata assetsaccounting

王英楠

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济南金税通企业管理有限公司,山东 济南 250014

数字经济 数据资产 会计核算

2024

山东纺织经济
山东省化学纤维研究所,山东省纺织企业管理协会

山东纺织经济

影响因子:0.224
ISSN:1673-0968
年,卷(期):2024.41(9)