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que ren da shu ju zi chan zhu tui xin jing ji fa zhan
Author(s): 
Pages: 52-55
Year: Issue:  23
Journal: Finance and Accounting Monthly

Keyword:  大数据数据资产会计确认会计核算;
Abstract: 大数据平台资产是大数据企业核心竞争力的源泉,大数据中心建设也是我国政府提出的"新基建"七大领域之一。如何核算大数据企业的数据资产,国内外尚缺乏共识,会计实务因缺乏理论的指引,处理方式千差万别,相关信息难以反映其真实价值,扭曲了企业的创新投入与会计业绩,严重制约着大数据产业的创新发展。应尽快完善大数据资产的相关会计政策与制度安排,明确将大数据企业的大数据确认为资产,增设"数据资产"科目,归入非流动资产类别,对其进行反映与后续计量。
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