摘要
文章聚焦于数字经济时代下,数据资产入表对企业财务报表审计带来的新挑战及对策研究。数据成为驱动数字经济发展的重要资源,其作为资产的确认与计量问题日益显著,对传统审计实践提出了重大挑战。研究核心在于剖析数据资产在财务报表整合过程中遇到的审计难题。研究详细探讨了数据资产审计的关键痛点,在此基础上,进一步制定了针对性的审计策略。研究不仅为审计师提供了在数据资产入表背景下的审计实践指南,也为政府与行业组织制定相关政策与标准贡献了理论依据与实践参考,旨在促进数字经济环境下企业财务报表审计的质量提升,保障数据资产的有效利用与价值最大化,助推数字经济的健康可持续发展。
This paper focuses on the new challenges and countermeasures brought by data asset inclusion in corporate financial statement auditing in the digital economy era.As data becomes a critical resource driving the development of the digital economy,the recognition and measurement of data assets pose significant challenges to traditional auditing practices.The core of this study is to analyze the auditing difficulties encountered during the integration of data assets into financial statements.This research delves into the key pain points of data asset auditing and formulates targeted auditing strategies.It not only provides auditors with practical guidelines for auditing in the context of data asset inclusion in financial statments but also contributes theoretical and practical references for policymakers and industry organizations in formulating relevant policies and standards.The ultimate goal is to enhance the quality of financial statement auditing in the context of digital economy,ensuring the effective utilization and maximization of value from data assets,thereby promoting the healthy and sustainable development of the digital economy.
作者
张梦雨
ZHANG Mengyu(Lanzhou University of Finance and Economics,Lanzhou 730000,China)
出处
《商业观察》
2025年第17期81-84,92,共5页
BUSINESS OBSERVATION
