Analysis on Asset Confirmation of Enterprise Data Resources

Kaijun Zhong

Proceedings of the 5th Management Science Informatization and Economic Innovation Development Conference, MSIEID 2023, December 8–10, 2023, Guangzhou, China

Research Article

Analysis on Asset Confirmation of Enterprise Data Resources

Download75 downloads

Cite: BibTeX Plain Text

@INPROCEEDINGS{10.4108/eai.8-12-2023.2344389,
    author={Kaijun  Zhong},
    title={Analysis on Asset Confirmation of Enterprise Data Resources},
    proceedings={Proceedings of the 5th Management Science Informatization and Economic Innovation Development Conference, MSIEID 2023, December 8--10, 2023, Guangzhou, China},
    publisher={EAI},
    proceedings_a={MSIEID},
    year={2024},
    month={4},
    keywords={data resources asset recognition analysis accounting processing},
    doi={10.4108/eai.8-12-2023.2344389}
}

Kaijun Zhong
Year: 2024
Analysis on Asset Confirmation of Enterprise Data Resources
MSIEID
EAI
DOI: 10.4108/eai.8-12-2023.2344389

Kaijun Zhong¹^,*

1: Capital University of Economics and Businesses

*Contact email: 13701172987@139.com

Abstract

The confirmation of data resource assets is an important prerequisite for the correct implementation of the Interim Provisions on Accounting Treatment of Enterprise Data Resources. This paper analyzes typical data resources, such as personal information related, virtual goods related, open source data, derived data and data as a service, from the relevant legal norms and the characteristics of economic activities in application scenarios, distinguishes the ownership of their owners' property rights and the types of economic benefits obtained, and puts forward the conclusion of asset recognition

Keywords: data resources asset recognition analysis accounting processing

Published: 2024-04-18
Publisher: EAI

: http://dx.doi.org/10.4108/eai.8-12-2023.2344389