企业数据资产摊销方法研究  

Research on Amortization Methods for Corporate Data Assets

作　　者：张鑫 嵩涛 傅烨 谭建[2] 周宏[3] Zhang Xin;Song Tao;Fu Ye;Tan Jian;Zhou Hong(Guizhou Tobacco Investment Management Co.,Ltd.;Guizhou University of Finance and Economics,Guiyang,Guizhou 550003;Information Center of China National Tobacco Corporation Guizhou Provincial Company,Guiyang,Guizhou 550001)

机构地区：[1]贵州烟草投资管理有限公司,贵州贵阳550001 [2]贵州财经大学,贵州贵阳550003 [3]中国烟草总公司贵州省公司信息中心,贵州贵阳550001

出　　处：《中国资产评估》2024年第10期4-9,共6页Appraisal Journal of China

基　　金：中国烟草总公司贵州省公司科技项目“烟草企业数据资产管理研究与应用”(项目编号:中烟黔科(2022)13号2023XM29);“贵州烟草商业数据治理关键技术研究与应用”(项目编号:中烟黔科(2022)13号2023XM30)。

摘　　要：随着数字化转型的深入,数据资产的重要性日益凸显。探索企业数据资产摊销方法对完善现代企业财会管理及企业数字化转型具有重要的意义。本文针对使用寿命可确定与不确定的数据资产摊销,根据数据的特性及其与企业经济活动的紧密联系,提出了基于使用频率、技术更新、数据老化、数据更新、动态摊销法的多种摊销策略。本文为企业在数字化转型背景下优化数据资产管理、提升会计信息质量以及辅助经济决策提供了有益的参考和借鉴。With the deepening of digital transformation,the importance of data assets has become increasingly prominent.Exploring amortization methods for corporate data assets is of great significance for improving modern enterprise financial and accounting management as well as corporate digital transformation.This paper focuses on the amortization of data assets with both determinable and indeterminate useful lives.Based on the characteristics of data and their close ties to corporate economic activities,it proposes various amortization strategies,including those based on usage frequency,technological updates,data aging,data renewal,and dynamic amortization methods.This paper provides a valuable reference for enterprises to optimize data asset management,enhance the quality of accounting information,and assist in economic decision-making amidst the backdrop of digital transformation.

关 键 词：数据资产 摊销 使用频率 数据更新 技术更新 

分 类 号：F24.4[经济管理—劳动经济]