会计学院知识库

进入21 世纪，大数据、云计算、移动互联网、人工智能等技术的飞速发展，使得人类由“信息时代”转变为“数据时代”。随着数据时代的到来，数据逐渐成为企业重要的资源，如何更好地利用这些资源，向用户提供更多有价值的信息，成为当前研究的重点。但由于数据资产的非结构化特点，无法像传统资产那样在财务报表中披露，目前尚未形成统一、行之有效的数据资产整合方法。因此探索数据资产非结构化信息的整合方法，有利于企业内部释放数据资产价值，也为数据资产后续的披露、定价、以及流通鉴定理论基础。

本文首先通过对文献的整理，将国内外学者对数据资产的内涵、特征和应用，以及非结构化信息、事项法会计的相关研究进行了梳理，明确了数据资产的内涵和确认条件；其次，通过对互联网企业数据资产的形成及价值、运营模式，引出数据资产在互联网企业的重要地位，整合数据资产的重要性。紧接着以美团为例，对各业务环节产生的数据资产进行了以下几点分析：一是对美团的基本情况、业务类型、价值理念进行阐述，从而得出美团是以用户数据为核心竞争力的企业；二是对美团各业务环节产生的数据资产进行分析，判断是否符合数据资产的确认条件，并将其确认为一项数据资产；三是引入事项法思想，利用REAL模型对数据资产进行记录、分类存储、以及信息传递；四是利用信息技术来实现数据资源信息系统，实施过程包括物理系统的实施、程序设计、人员培训、系统测试和系统验收。

通过对美团各业务环节产生的数据资产进行整合研究，可以实现精准营销，提高订单成功率，优化资源配置和业务决策。进而，使美团内部实现数据资产流通与共享，不断强化自身优势，运用数据资产打造美团核心竞争力。

In the 21st century, the rapid development of big data, cloud computing, artificial intelligence and other technologies has transformed human beings from the "information age" to the "data age".In the age of data, data has become the core assets of enterprises. How to give full play to the value of data assets effectively and make them provide useful decision information for users becomes the focus. However, due to the unstructured characteristics of data assets, they cannot be disclosed in financial statements like traditional assets. So far, there has been no unified and effective method for data assets integration. Therefore, exploring the integration method of unstructured information of data assets is conducive to releasing the value of data assets within enterprises, and also provides the theoretical basis for the subsequent disclosure, pricing, and circulation appraisal of data assets.

Firstly, through literature review, the definition, characteristics and functions of data assets by domestic and foreign scholars, as well as relevant researches on unstructured information and event method accounting are sorted out, and the basic concept of data assets is clarified. Secondly, through the development status and value sources of the Internet e-commerce industry, the important position of data assets in Internet enterprises is introduced, and the importance of integrating data assets is introduced. Then, taking Meituan as an example, the data assets generated by various business links are analyzed as follows: first, the basic situation, value concept and business type of Meituan are expounded, so as to conclude that Meituan is an enterprise with user data as its core competitiveness; The second is to analyze the data assets generated by the various business links of Meituan, judge whether they meet the conditions for the confirmation of data assets, and consider them as a data asset; Third, the idea of event method is introduced, and the REAL model is used to record, classify and store data assets, as well as transfer information. The fourth is to use information technology to realize the data resource information system, the implementation process includes the implementation of physical system, program design, personnel training, system testing and system acceptance.

Through integrated research on data assets generated by various business links of Meituan, precision marketing can be realized, order success rate can be improved, and resource allocation and business decision-making can be optimized. Furthermore, Meituan can realize internal circulation and sharing of data assets, constantly strengthen its own advantages, and use data assets to build core competitiveness of Meituan.