In the era of digital economy,data assets have become the key to the survival and development of enterprises,and also the basis for enterprises to realize digitalization and intelligence.High-quality data assets are an important guarantee for the rapid operation of enterprises and the realization of enterprise value.Under this background,a series of accounting treatment problems related to data assets have gradually become the focus of academic attention.Based on the relevant research results at home and abroad,this paper systematically studies the recognition,measurement,presentation and disclosure of data assets.
维普
万方数据