Research on the Accounting Treatment Path of Enterprise Data Assets
In the era of digital economy,data has the dual attributes of fundamental strategic resources and key production factors,gradually becoming an important new type of asset.The inclusion of data assets in the balance sheet is a legitimate means of confirming the value of data elements as assets,which can effectively promote the development of new industries,formats,and models in the digital economy.Exploring the path of incorporating data assets into the balance sheet is not only an urgent need for enterprises to demonstrate the economic value of data assets,but also a necessary path to accelerate the construction of a data element market and promote data capitalization.On the basis of analyzing the basic connotation and significant significance of data assets being included in the balance sheet,this article systematically sorts out the exploration status of data assets being included in the balance sheet,deeply explores the main bottlenecks and difficulties it faces,and combines practical operational experience in Deyang and other places to propose a reference path for enterprise data assets being included in the balance sheet.
Data AssetsAccounting TreatmentIntegration of Data Assets into the Balance SheetData Assetization
NETL
NSTL
万方数据
维普
