基于价值计量的数据资产评估

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Data asset valuation based on value measurement

MENG Xianji1，MENGHuanjun²，CAI Ruoqi² （1.College of Mathematicsand Systems Science，Shenyang Normal University，Shenyang 11o034，China; 2.School of Accounting，Shanghai Lixin University of Accountingand Finance，Shanghai 2oo235，China）

Abstract： The article takes Tongfang Co.，Ltd. as the research object，focusing on the accounting treatment and value analysis of the company's data assets being recorded on the balance sheet in 2O24.Based on the financial data of Tongfang Co.，Ltd.'s 2O24 annual report，combined with the relevant policy environment of the national data assets and the development trends of the industry，the study systematically analyzes the motivation，practice，accounting treatment and challenges facedby Tongfang's data resources in the table. It is found that Tongfang，as an enterprise in the fields of digital information and intelligent energy，has achieved the important strategic objectives such as the manifestation of the value of intangible assets，the optimization of the financial structure，and the transformation and upgrading the enterprise through the inclusion of data assets on the balance sheet.In the view of the dificulties in the practice of recording the data assets on the balance sheet，such as the confirmation of rights and compliance，value measurement， amortization and impairment，the article puts forward targeted suggestions such as strengthening data governance，improving asset management system，and strengthening data asset assessment， and also conducts an in-depth discussion on the value creation path of recording data assets on the balance sheet of the enterprise.

Key Words： data resources; data asset entry; accounting treatment;value measurement; data value

随着数字经济的蓬勃发展，数据要素日益成为推动经济增长和企业价值创造的核心力量。（剩余9273字）