Research on Accounting Treatment of Data Assetization in the Digital Economy EraA Case Study of Sublime China Information Co., Ltd.

Abstract

    Against the background of the in-depth development of the digital economy, data assetization can not only reshape corporate value and drive innovation in management models, but also bring challenges to the accounting information system. Taking Sublime China Information Co., Ltd as an example, this study explores the existing problems of accounting treatment for data assetization. The results show that the recognition of data resources in financial statements can increase the value of data, improve corporate profitability and market competitiveness. However, enterprises are confronted with problems such as unclear data ownership, lack of diversity in measurement methods, inadequate subsequent measurement and impairment treatment. Accordingly, this paper proposes to strengthen the construction of enterprise data governance capacity, consolidate the foundation of data assetization, thereby improving enterprise data management level and facilitating the full release of the value of data elements.