Research On The Confirmation And Measurement Of Big Data Assets

With the development of information technology and the emergence and development of e-commerce,human society has entered the era of big data.The rapid growth of data resources bring great changes to people’s production and living,the rise and fall of industries are no longer confined to the capital,brainpower,technology and other traditional factors of production,but also depends on the data what has been ignored once by people.In fact,the research and application of big data has emerged in a number of industries,and produced a huge economic value and industrial space.Google,Facebook and other international giants have succeeded in using big data to get a huge commercial value.Finance,transportation,medical,education,weather forecasting and other industries also began to make full use of data accumulated over the years to enhance business competitiveness.Data as a huge resource,is becoming an important asset in twenty-first Century.Viktor Mayer-Schonberger,the father of big data,has predicted that the data included in the balance sheet is only a matter of time.Many pundits also believe that the value of data assets comparable to the new oil.Therefore,the research on the confirmation and measurement of big data assets needs to be put on the agenda.Based on referring to the existing literature at home and abroad,using normative research methods,analysis the necessity and the possibility of confirming the big date assets,proposed the confirmation requirements,and gives some solutions to the relevant accounting problems in the measurement.Specific contents are as follows:First of all,through the understanding of the connotation,concept and treatment process of big data,combined with the assets theory,defines the concept of big data assets,and analysis of its characteristics.Secondly,the paper analyzes the necessity and possibility of confirming big data assets,put forward the new idea of constructing big data assets accounting system.And according to the basic theory of accounting confirmation and measurement,combining the attributes of assets and the characteristics of big data,the paper puts forward the requirements of confirming the big data assets.Third,the paper compares the various measurement attributes of assets,analyze the factors that influence the measurement attributes of big data assets,determine the measurement attributes of big data assets.Then perform the initial measurement accounting and subsequent measurement accounting of large data assets.Fourth,analyze the necessity and the principles of the disclosure of big data assets,describes the information disclosure related to big data assets,propose to create the big data assets subjects,and disclose in detail the basic information,expected expiration date,amortization method,assessment information and so on in the notes.