With the evolution of the information age and the advent of the digital age,data has shown exponential growth,and its value has become more and more prominent in economic development,becoming a new driving force for the high-quality development of China's economy.It is also a core resource for enterprises to enhance their competitiveness.In order to standardize the accounting treatment of data resources,China has issued the Interim Provisions on the Accounting Treatment of Enterprise Data Resources,which clarifies the recognition conditions and measurement methods for data resources as assets.In this context,this paper first expounds the concept and measurement of data assets,and then analyzes the problems existing in the current measurement and confirmation process of data assets.In view of these problems,this paper proposes corresponding optimization strategies to help enterprises better manage and utilize data assets and enhance their core competitiveness.
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