Author(s)

Mengyuan Xie ¹

Affiliation(s)

¹ School of Economics and Management, Zhaoqing University, Zhaoqing, China

Corresponding Author

Mengyuan Xie

ABSTRACT

In 2024, Chinese enterprises officially implemented the "Interim Provisions on Accounting Treatment Related to Enterprise Data Resources" The inclusion of data resources in financial statements prompts enterprises to pay attention to the recognition, measurement, recording, and reporting of data resources. However, there are issues such as unclear institutional norms, inconsistent interpretations of regulations, inadequate transparency in information disclosure, and imperfect regulatory mechanisms. Corresponding improvement suggestions and further research directions are proposed, aiming to provide a reference for enterprises and relevant departments to improve the accounting treatment of data assets and support the steady development of enterprises in the wave of the digital economy.

KEYWORDS

Interim Provisions; Data Assets; Accounting Treatment

CITE THIS PAPER

Mengyuan Xie, Research on Accounting Treatment of Data Assets. Accounting and Corporate Management (2024) Vol. 6: 164-169. DOI: http://dx.doi.org/10.23977/acccm.2024.060422.

REFERENCES

[1] Zhang X. M., Jin Y. (2022) A Reconstruction of the Balance Sheet: Based on Corporate Behavior in the Era of Digital Economy. Management World, 9, 157-175. 
[2] Wang Y., Yang D. (2024) China's Unique Path to Management Accounting System Change:Transforming Data Elements into Data Assets. Management World, 10, 171-189.
[3] Xu X. C., Zhang Z. W., Hu Y. R. (2022) Research on Deriving Measures of Data Assets in National Accounts. Management World, 2, 16-30. 

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