This paper selects the data of China's specialized,special and new“small giants”listed companies from 2011 to 2021,and starts from the key production factor and strategic asset of data assets,empirically examine...This paper selects the data of China's specialized,special and new“small giants”listed companies from 2011 to 2021,and starts from the key production factor and strategic asset of data assets,empirically examines the impact of data assetization on the supply chain resilience of SRDI SMEs,and examines the impact of data assetization on the supply chain resilience of SRDI SMEs using the role of the mechanism model.Through the mechanism model,the mediating effects of financing constraints and technological innovation are examined,and a path of action is drawn,which provides theoretical evidence and policy recommendations for promoting the digital transformation of SRDI SMEs and improving supply chain resilience.展开更多
As data is incorporated into production factors,the Accounting discipline should intensively study the new data asset.Starting from the analysis of the value attribute,right attribute,and relationship attribute of the...As data is incorporated into production factors,the Accounting discipline should intensively study the new data asset.Starting from the analysis of the value attribute,right attribute,and relationship attribute of the data,it is found that under certain conditions,the data has complete Accounting attributes and can be included in the assets.The Accounting discipline shall establish the research direction of Data Asset Accounting and focus on the research,including the recognition and measurement of data assets,the value evaluation of data assets,information disclosure,and Data Asset Accounting standards.Data assets are facing the major challenge of integrating into the Accounting discipline.We can carry out the Accounting professional reform and textbook construction facing the practice of data assets management from the aspects of theoretical construction,talent training,and industry research cooperation.展开更多
In order to realize the effective management of massive data resources brought by the comprehensive informatization of power system, it can better provide scientific basis for production decisions and better solve the...In order to realize the effective management of massive data resources brought by the comprehensive informatization of power system, it can better provide scientific basis for production decisions and better solve the data asset management problems of enterprises. First of all, this paper analyzes the present situation and demand of data resources, puts forward a data asset management system suitable for the power industry, discusses it deeply, and designs its function, data structure and technical structure. Provide efficient, safe, shared and comprehensive data services and data centers for electric power enterprises. On this basis, the data asset management system constructed can not only effectively guarantee the use of data resources, but also accelerate the digital transformation, cultivate digital economy and build digital ecology.展开更多
This paper explores the audit risks associated with the recognition of data assets on financial statements,focusing on the complexities arising from their replicability,unique valuation patterns,and contextual depende...This paper explores the audit risks associated with the recognition of data assets on financial statements,focusing on the complexities arising from their replicability,unique valuation patterns,and contextual dependencies.It identifies major misstatement risks at both the financial statement and assertion levels,including the potential for management to exaggerate data asset values,uncertainties in valuation methods,and deficiencies in data governance and internal controls.Additionally,auditors’lack of professional knowledge and inappropriate audit methods can lead to inspection risks.The paper emphasizes the urgent need for enhanced accounting standards for data assets,effective guidelines for their recognition and measurement,and robust internal controls.Furthermore,it advocates for the exploration of effective valuation methods and the incorporation of advanced technologies,such as big data and AI,into auditing practices.By improving auditor training and methodologies,organizations can better manage the inherent risks associated with data asset auditing.展开更多
【目的】分析了ISO 55013:2024 Asset management—Guidance on the management of data assets国际标准的主要内容,该标准阐释了将数据视为资产予以有效管理的重要性,为数据资产管理体系建设提供系统性指导。【方法】通过阐述ISO 5501...【目的】分析了ISO 55013:2024 Asset management—Guidance on the management of data assets国际标准的主要内容,该标准阐释了将数据视为资产予以有效管理的重要性,为数据资产管理体系建设提供系统性指导。【方法】通过阐述ISO 55013在资产数据管理、资产数据价值、识别数据资产、管理数据资产和数据治理等方面的核心要素,结合资产管理体系实践,提出数据资产密集型组织在管理实践方面的有效路径。【结果】ISO 55013为组织提供了数据资产管理指南,推动组织应用ISO 55001给出的资产管理体系管理数据。【结论】ISO 55013将为数据资产管理体系建设的规范化提供依据,推动组织在数字经济时代在数据资产管理中充分获取价值。展开更多
基金National Undergraduate Training Program for Innovation and Entrepreneurship(D202410120257422558)。
文摘This paper selects the data of China's specialized,special and new“small giants”listed companies from 2011 to 2021,and starts from the key production factor and strategic asset of data assets,empirically examines the impact of data assetization on the supply chain resilience of SRDI SMEs,and examines the impact of data assetization on the supply chain resilience of SRDI SMEs using the role of the mechanism model.Through the mechanism model,the mediating effects of financing constraints and technological innovation are examined,and a path of action is drawn,which provides theoretical evidence and policy recommendations for promoting the digital transformation of SRDI SMEs and improving supply chain resilience.
文摘As data is incorporated into production factors,the Accounting discipline should intensively study the new data asset.Starting from the analysis of the value attribute,right attribute,and relationship attribute of the data,it is found that under certain conditions,the data has complete Accounting attributes and can be included in the assets.The Accounting discipline shall establish the research direction of Data Asset Accounting and focus on the research,including the recognition and measurement of data assets,the value evaluation of data assets,information disclosure,and Data Asset Accounting standards.Data assets are facing the major challenge of integrating into the Accounting discipline.We can carry out the Accounting professional reform and textbook construction facing the practice of data assets management from the aspects of theoretical construction,talent training,and industry research cooperation.
文摘In order to realize the effective management of massive data resources brought by the comprehensive informatization of power system, it can better provide scientific basis for production decisions and better solve the data asset management problems of enterprises. First of all, this paper analyzes the present situation and demand of data resources, puts forward a data asset management system suitable for the power industry, discusses it deeply, and designs its function, data structure and technical structure. Provide efficient, safe, shared and comprehensive data services and data centers for electric power enterprises. On this basis, the data asset management system constructed can not only effectively guarantee the use of data resources, but also accelerate the digital transformation, cultivate digital economy and build digital ecology.
文摘This paper explores the audit risks associated with the recognition of data assets on financial statements,focusing on the complexities arising from their replicability,unique valuation patterns,and contextual dependencies.It identifies major misstatement risks at both the financial statement and assertion levels,including the potential for management to exaggerate data asset values,uncertainties in valuation methods,and deficiencies in data governance and internal controls.Additionally,auditors’lack of professional knowledge and inappropriate audit methods can lead to inspection risks.The paper emphasizes the urgent need for enhanced accounting standards for data assets,effective guidelines for their recognition and measurement,and robust internal controls.Furthermore,it advocates for the exploration of effective valuation methods and the incorporation of advanced technologies,such as big data and AI,into auditing practices.By improving auditor training and methodologies,organizations can better manage the inherent risks associated with data asset auditing.
文摘【目的】分析了ISO 55013:2024 Asset management—Guidance on the management of data assets国际标准的主要内容,该标准阐释了将数据视为资产予以有效管理的重要性,为数据资产管理体系建设提供系统性指导。【方法】通过阐述ISO 55013在资产数据管理、资产数据价值、识别数据资产、管理数据资产和数据治理等方面的核心要素,结合资产管理体系实践,提出数据资产密集型组织在管理实践方面的有效路径。【结果】ISO 55013为组织提供了数据资产管理指南,推动组织应用ISO 55001给出的资产管理体系管理数据。【结论】ISO 55013将为数据资产管理体系建设的规范化提供依据,推动组织在数字经济时代在数据资产管理中充分获取价值。
