With the development of digital economy and internet economy,data has become the important enterprise resource.In the process of social development,all walks of life have realized the importance of data,and data resources play a more significant role in enterprises.Therefore,how to identify data as assets is a very important issue for enterprises.Based on the case study method,this paper starts from the relevant theories of data assets,studies the recognition,measurement and disclosure of data assets,and then analyzes data assets of publishing media enterprises,providing guidance and suggestions for publishing media enterprises to make better use of data assets.
关键词
出版传媒/数据资产/确认与计量
Key words
publishing media/date assets/recognition and measurement
维普
万方数据