Research On The Issues Of E-Hualu Data Assets Disclosure From Accounting Perspective

With the advent of the era of "digital economy",the country has regarded data as an important strategic resource and a key element.In recent years,the CPC Central Committee and The State Council have issued a number of policies,explicitly proposing to accelerate the cultivation of data factor markets,promote the open sharing of government data,and carry out big data transactions in accordance with the law and regulations.At the same time,the establishment of a number of domestic data exchanges,the circulation of data assets has been further strengthened.In the academic community,more and more scholars have paid attention to the research on the right confirmation,value evaluation and disclosure methods of data assets.Most scholars believe that data can bring value added to enterprises and should be recognized as an asset by enterprises and reasonably disclosed.It is not difficult to see that data has become a key factor of production,and has an important strategic resource value,making its capitalization has become an inevitable trend.However,for such a valuable asset,the enterprise did not disclose it in the financial report,and the accounting community also chose the "ostrich policy".If the core asset of data assets is not effectively disclosed,the judgment and decision of financial report users such as investors and creditors will be inevitably disturbed.By sorting and analyzing the existing references related to data assets,this paper uses qualitative and comparative analysis methods to obtain the definition,characteristics and division of data assets,providing a theoretical basis for the following case study of enterprise data assets disclosure.Later,this article from the enterprise source of revenue,asset structure and development strategy,by comparing the 135 annual report data of listed companies,Internet service industry E-Hualu record selected as the research object,through the development of E-Hualu recorded data assets business and financial condition analysis,the source and the composing of the mining E-Hualu recorded data assets,Clarify the path to realize the value of data assets,and show that data assets are the source of revenue and the main provider and creator of enterprise value.Then,through the analysis of the current domestic policy environment of data assets disclosure and the disclosure content of E-Hualu’s2017-2021 annual report,it shows the disclosure status of E-Hualu’s data assets and the problems existing in the process of disclosure.Finally,through the above theoretical research on data assets and related accounting standards,the paper puts forward improvement suggestions on the problems existing in the disclosure process of E-Hualu data assets.This paper holds that data assets can create value for enterprises and are different from conventional assets.In order to improve the relevance and reliability of accounting information,enterprises should improve the disclosure process of data assets and fully disclose accounting information related to data assets.This article mainly through to the E-Hualu recorded in data disclosure of assets in existing problems and the current domestic relevant policy and the difficulties of analysis,accounting standards for the digital economy to data as the main business of the enterprise to provide reference to improve data disclosure of assets,the method of help regulators to perfect the relevant laws and regulations about data assets and build a more perfect data factor market.At the same time,it can help enterprise decision makers and external investors to improve their understanding of the real value of the enterprise and make more reasonable management or investment decisions.