企业数据资产“入表”困境研究  

Research on the Dilemma of Incorporating Enterprise Data Assets into Financial Statements

作　　者：杨静 YANG Jing(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730030,China)

机构地区：[1]兰州财经大学会计学院,甘肃兰州730030

出　　处：《商业观察》2025年第11期30-33,共4页BUSINESS OBSERVATION

摘　　要：随着信息技术迅猛发展,数据信息已经成为企业的核心资产,有效利用和准确计量数据对企业决策至关重要。然而,企业在处理数据资产时面临诸多挑战,如数据资产的确权、精确计量、适当估值、有效安全保护以及如何与现有会计体系无缝融合等问题。文章旨在深入探讨这些关键问题,并提出切实可行的解决方案,以期为企业的数据资产管理与会计处理工作提供理论支持和实践指导。With the rapid development of information technology,data information have emerged as the core assets of enterprises,and their effective utilization and accurate measurement are crucial for corporate decision-making.However,enterprises confront numerous challenges when dealing with data assets,including issues related to the confirmation of ownership rights,precise measurement,appropriate valuation,effective and secure protection,as well as seamless integration with the existing accounting system.This paper aims to deeply delve into these pivotal issues and propose practical solutions,thereby offering theoretical support and practical guidance for enterprises in managing and accounting for data assets.

关 键 词：数据资产 会计处理 价值评估 数据安全 权属 

分 类 号：F49[经济管理—产业经济]