发电企业数据资产价值核算探索  

Exploration of Data Asset Value Accounting in Power Generation Enterprises

作　　者：赵珺 Zhao Jun(Huadian Hubei Power Generation Co.,Ltd.,Wuhan Hubei 430062,China)

机构地区：[1]华电湖北发电有限公司,湖北武汉430062

出　　处：《现代工业经济和信息化》2024年第9期93-95,共3页Modern Industrial Economy and Informationization

摘　　要：探索如何准确、全面地计量发电企业数据资产价值,从明确数据资产定义角度出发,结合《会计处理暂行规定》《碳排放权交易管理暂行办法》中有关会计确认和计量的相关规定,对发电企业数据资产的会计确认、计量方面进行具体阐述。How to account for data assets has become a hot issue in recent practice.The purpose of this paper is to explore how to accurately and comprehensively measure the value of data assets of power generation enterprises,from the perspective of clarifying the definition of data assets,combining with the relevant provisions of the Interim Provisions on Accounting Treatment and the Interim Measures on Carbon Emission Trading Management regarding accounting recognition and measurement,and specifically elaborating on the accounting recognition and measurement of data assets of power generation enterprises.

关 键 词：数据资产 会计确认和计量 发电企业 

分 类 号：F426.61[经济管理—产业经济]