基于实践案例的数据资产会计核算问题分析

Analysis of Data Asset Accounting Issues Based on Practical Case Studies

摘要: 在信息化的背景下，数据资产已经成为企业最主要的经济资源，财务会计教学也亟需增加数据资产相关内容，本文首先对数据资产的定义及特征、数据资产的确认及计量、信息披露等基础理论知识进行系统梳理，在此基础上，以L公司为例，对数据资产会计核算现状进行系统分析，设计数据资产会计核算的具体场景，提出案例讨论的重点问题，丰富教学案例库内容。

Abstract: In the context of informatization, data assets have become the most important economic resource for enterprises, and financial accounting teaching urgently needs to add content related to data assets. This article first systematically sorts out the definition and characteristics of data assets, recognition and measurement of data assets, information disclosure and other basic theoretical knowledge. On this basis, taking L Company as an example, the current situation of data asset accounting is systematically analyzed, specific scenarios for data asset accounting are designed, key issues for case discussion are proposed, and the content of the teaching case library is enriched.