Article mentioned the five main attributes of data assets namely nonentity dependence shareability and Processability and value variability However at present complex issues such as entering data assets into the tablemore data confirmation measurement of data resources at the accounting practice level and how to enter the data into the table need further exploration In the past two years the successive emergence of various policies has caused a lot
of splash in the data element market First of all as Austria WhatsApp Number soon as the Interim Provisionsreleased on January the policy of listingdata assets was implemented people from all walks of life expressed their opinions one after another and the overall voices showed a very positive attitude from macroeconomic Many levels of enterprise development and finance are unanimously optimistic about the data element industry chain In combination with Zhan Rui partner of
PricewaterhouseCoopers China Model and Guo Mingjun director of the Planning Division of the Big Data Development Department of the National Information Center Li Dashan Chair Professor and doctoral supervisor Huang Rong of the Accounting Department of Fudan School of Management and Chengdu Data After considering various perspectives the group came to the conclusion that The economic value that can be driven by the recordingof data assets can be divided into two perspectives the financial development of the enterprise and the development of the enterprise itself .