Research On Value Evaluation And Accounting Statement Presentation Of Data Assets

The "14th Five-Year Plan for the Development of Digital Economy" has made a special chapter on data elements,pointing out that the development of the data economy will be the focus in the future.Correspondingly,the attention to data assets in the accounting field is also increasing.According to existing research,the widely recognized value of data assets is mainly faced with three major problems: the determination of ownership,valuation and transactions and accounting presentation.The latter two are more urgent problems to be solved in practice.In order to more intuitively understand the value connotation of data assets,understand its value creation activities in detail,and propose feasible solutions for practical problems.This article takes the "Data Asset Management Benchmark Case Enterprise"-China Everbright Bank(hereinafter referred to as "Everbright Bank")as an example.Reflect the actual situation through the analysis of the accounting presentation of data assets.At the same time,evaluate the value of its data assets.Combined with the existing research,relevant improvement suggestions are put forward to Everbright Bank.Hope to provide some experience and reference for other industries and enterprises.In the main content of the paper,the improved multi-period excess return method is selected as the valuation method,and several forms that data assets can use in financial report presentation are summarized.Subsequently,the data asset value of Everbright Bank was calculated and adjusted according to the values in the "White Paper on Data Asset Value Evaluation of Commercial Banks" launched by itself,the result was 27.816 billion yuan.Also,it is determined that the contribution ratio of data assets to the company’s excess returns is 25.33%.However,neither this result nor the information related to data assets is reflected in its financial report.It can be found that the current accounting presentation is not well,and the presentation method of "balance sheet + the fourth statement" can be used to optimize it.Therefore,it is suggested that Everbright Bank should continue to optimize the data asset value evaluation system and actively share its experience with the outside world.And actively disclose relevant information in financial statements to increase the exposure of data assets.Based on the analysis,three conclusions are drawn: First,deepen the cognition of the potential value of data assets,so that the strategic planning can be rationalized.Second,speed up the construction of accounting standards for data assets,so that accounting can be based on evidence.Finally,speed up the process of legislation related to data assets,so that market transactions have a legal basis.By achieving these three points,highquality management of data assets will be achieved,and the high-quality development of the real economy will be promoted with the data economy.