企业数据资产会计处理研究  

Research on Accounting Treatment of Enterprise Data Assets

作　　者：朱瑞 ZHU Rui(Lanzhou University of Finance and Economics,Lanzhou 730000,China)

机构地区：[1]兰州财经大学,甘肃兰州730000

出　　处：《商业观察》2025年第9期25-28,共4页BUSINESS OBSERVATION

摘　　要：随着大数据时代的来临,数据资源已转变为企业的核心资产。这类独特资源不仅承载着社会价值,还能为企业带来显著的经济效益。为满足日益增长的数据处理需求,《企业数据资源相关会计处理暂行规定》于2024年1月1日开始实施,明确了企业数据处理的原则和要求,推动企业更好地利用和保护数据资源,为企业发展注入新动力,对企业数据资产的确认、计量以及信息披露方式进行规范。文章从公司的角度出发,分析公司在数据资产的确认、初始计量以及后续计量所使用的方法,并根据数据资产在会计处理中存在的风险以及问题给出相应的对策建议。With the advent of the big data era,data resources have become the core assets of enterprises.These unique resources not only carry social value,but also bring significant economic benefits to enterprises.In order to meet the growing demand for data processing,Interim Provisions on Accounting Treatment of Enterprise Data Resources came into effect on January 1,2024,clarifying the principles and requirements of enterprise data processing,promoting enterprises to better utilize and protect data resources,and injecting new impetus into enterprise development.It also standardized the recognition,measurement,and disclosure methods of enterprise data assets.This article analyzes the methods used by companies in the recognition,initial measurement,and subsequent measurement of data assets from the perspective of the company,and provides corresponding countermeasures and suggestions based on the risks and problems in the accounting treatment of data assets.

关 键 词：数据资产 数据资源 会计处理 

分 类 号：F49[经济管理—产业经济]