With the digital transformation of enterprises and the development of digital economy,the value of data resources is increasingly valued.In August 2023,China issued the Provisional Regulations on Accounting Treatment of Enterprise Data Resources,which affirmed the legality and rationality of recognizing data resources as assets and demonstrated the feasibility of combining accounting treatment of data assets with existing accounting standards.By sorting out the relevant theories of data assets,suggestions have been put forward for improving the accounting treatment and information disclosure of data assets,such as clarifying the accounting treatment methods for data assets with both purposes and improving the cost transfer of data assets as inventory.It is hoped that this can provide some reference for the design of data asset systems.
关键词
数据资源/数据资产/会计处理/信息披露
Key words
data resources/data assets/accounting treatment/information disclosure
维普
万方数据