An Analysis Of The Impact Of Big Data Assets On The Corporate Value In The Balance Sheet

Nowadays,with the gradually deep merge of global information technology and industry system,big data has been taking a significant role in corporations research and development(R&D),sale,reservation,production and management,which helps the corporation to be more high-speed,efficient and perceptive.The big data has been widely recognized by corporations as a valuable asset which can be exchanged among different corporations.Some corporations record their purchases of big data as intangible assets for amortizing,while some directly record them as an expense item and do not have separate accounting treatment for big date assets obtained by their own research or development(R&D).Either recording big data as intangible assets or expenses,it does not seem to truly reflect the value of the corporation.Based on the current situation of the work,this article proposes that the corporation should record the big data independently,which can not only improve the corporation is book value,but also provide reliable view when the corporation provides mortgage services or operates asset-backed securities business.Therefore,this article depicts the feature and function of big data first,then introduces the accounting methods of purchasing big data and big data derived from self-research respectively.In the final part of the article,it points out that in order to prompt the corporations to record the assets of big data properly,which can reflect the value of the corporations in an objective way,the government,related social agent organizations and the corporations should take collective and corresponding measures.