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.