Accounting And Statistical Analysis Of Banking Data Assets Value

In recent years,the development scale of China’s digital economy is constantly increasing,and data elements have become new factors of production,affecting the renewal or iteration and development of technologies in various industries.As a service industry,a large number of business activities of the banking industry are related to customers,and a large number of data resources have been reckoned.The data property formed by these data resources undoubtedly have a great relationship with the future development of the banking industry.By accounting the value of existing bank data property,this paper can make a reasonable plan for the business development direction of the banking industry,which is conducive to further promoting the digital transformation and enhancing the value and competitiveness of the banks themselves.This paper refers to the relevant literature about data assets at home and abroad,and based on this theory,it defines the data assets,lists the characteristics of data assets,and introduces the traditional methods of calculating the value of data assets and their applicability.Under comparative consideration,this paper chooses the more accurate excess income method to calculate the value of data assets,which is a difference method improved on the basis of the traditional income method: the total value of enterprises and other values are calculated and then the value of data assets is deduced.Aiming at the calculation of the total value of banks,combined with the particularity of unstable cash flow of commercial banks,this paper chooses the residual income method.In the specific accounting,this paper combines the classification of banking industry,considering that commercial banks account for 83.3%,so three representative commercial banks are selected for quantitative calculation,and the value of banking data assets is estimated by this.After calculation and analysis,it is found that the value of data property in China’s banking industry is huge,but compared with the total value,it is relatively small,and far less than the ratio of Internet companies.Then,the grey relational analysis of the related data demonstrates the significance of talents,but the correlation of information technology posts is relatively low,so the research and development of financial technology should be strengthened.There is still much room for mining and developing the value of data property in the banking industry.Improving the value of data property is helpful for banks to expand their business and operate steadily.Therefore,paying attention to mining the value of data assets in the banking industry can make full use of data assets to improve their income and enhance the overall strength of banks.