数据资产增值减值因素分析

doi:10.11959/j.issn.2096-0271.2024024

Abstract

Abstract:

To estimate changes in assets value is a crucial task of asset management and accountancy.The calculation of changes in the value of data assets is an urgent question in the current process of including data assets on the financial statements.Differing from traditional assets, data assets exhibit distinctive patterns in value fluctuation.To address this, it is essential to understand the factors contributing to the appreciation or impairment of data assets.This paper starts with the difference between data assets and traditional assets, analyzing different factors causing impairment or appreciation for assets value.Four factors of asset impairment were concluded, including the data timeliness factor, usage timeliness factor, management cost factor, and authorization deadline factor.Additionally, three factors of asset appreciation were analyzed, comprising the data integrity improvement factor, data usage discovery factor, and the factor of cost reduction caused by technology improvement.This exploration lays the foundation for the design of relevant calculation methods.

Key words: data asset, asset evaluation, inclusion of data assets in financial statements, digital economy

CLC Number:

TP319

Yazhen YE, Yangyong ZHU. Factor analysis of the impairment /appreciation of data assets[J]. Big Data Research, 2024, 10(2): 32-42.

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