会计学院知识库

数字经济时代，数据成为价值创造的驱动因素和企业经营发展的核心要素，但数据资产并没有在财务报表中披露，影响会计信息的质量，进一步影响信息使用者对内外部资源的配置计划，可能导致最终决策失败。为了改变当前状况，对数据资产信息合理披露必要性不言而喻。本文对有关数据资产的内涵和数据资产信息披露的文献做出梳理，明细并定义数据资产，对数据资产的特征分析归纳以及对数据资产做出分类，充分认识数据资产。再对研究的案例公司海尔智家目前经营情况、数据状态和数据处理能力分析，得出海尔智家数据资产信息披露存在的问题和披露的必要性，认识到数据分布生产经营等各个环节，内容冗余繁杂且缺少结构，会影响数据资产的确认和披露。后续展开对数据资产披露体系的构建，主要构建思路和内容如下：如何确认有用的数据资产并加以披露成为待解决的首要问题，而价值链在企业经济活动中是无处不在，价值链上的每一项价值活动都会对企业形成经济流入做出贡献。

因此，首先，将海尔智能现有并未来可能产生的数据资产分为交易型数据资产和赋能型数据资产，对两种数据资产采用不同的披露方式。其次，对两种数据资产分别提出确认和计量的方式，为体系构建打下基础，利用交易数据资产的特性采用公允价值进行确认计量；对赋能型数据，利用价值链分析识别再加入事项法，目的是在保证数据全面性的同时减少管理者根据价值链对数据进行汇总、结构化时，进行盈余管理所造成的会计信息失真等人为因素影响，更好的保证会计信息的真实性，对数据资产的披露更加充分，因此并形成结构化数据，提高赋能型数据资产的披露质量。再次，从数据资产信息披露体系构建的目标、原则、内容和方式完善整个体系。以此建立基于价值链的数据资产信息披露体系，该体系的建立需要借助技术支撑，即借助海尔智佳现有的数据中台处理能力，对上述数据资产进行以用户需求为导向的数据分析处理，再将处理后的数据输入到数字化决策平台--场景化运营平台，作用于决策。这样就建立了以价值链为基础，以事项法为辅助，以数据中台为技术支持的数据资产披露体系。

最后，进一步从知识理论、完善监督体系等方面提出保障数据资产信息披露的保障措施，有助于该体系可以良好的运行，保证了该体系的有效性。旨在数字时代，为海尔智家带来经济利益和长远发展，也助力数字化转型企业掌握数据资产、提高数据资产管理，从而驾驭数据的价值。

关键词：数据资产 价值链 会计信息披露 海尔智家

In the era of digital economy, data has become the driving factor of value creation and the core element of enterprise operation and development, but data assets are not disclosed in financial statements, which aggravates the deterioration of the correlation of accounting information, affects the judgment of information users on decision-making, and may lead to resource misallocation.This paper sorts out the connotation of data assets and the literature on data asset information disclosure, details and defines data assets, analyzes and summarizes the characteristics of data assets, classifies data assets, and fully understands data assets. Then, the analysis of the current operation situation and data status and data processing capabilities of the case company Haier Smart Home shows that the existing problems and the necessity of disclosure of data asset information of Haier Smart Home are concluded, and it is recognized that the content of data distribution, production and operation and other links are redundant and complicated and lack structure, which will affect the confirmation and disclosure of data assets. The construction of the data asset disclosure system is carried out subsequently, and the main construction ideas and contents are as follows: Therefore, how to identify useful data assets and disclose them has become the primary problem to be solved, and the value chain is ubiquitous in the economic activities of enterprises, and every value activity in the value chain will contribute to the formation of economic inflows of enterprises. Therefore, first of all, the existing and future data assets of Haier Intelligent are divided into transactional data assets and enabling data assets, and different disclosure methods are adopted for the two types of data assets. Secondly, the recognition and measurement methods of the two data assets are proposed separately to lay the foundation for the construction of the system, and the fair value is used for recognition and measurement by using the characteristics of transaction data assets. For enabling data, the purpose of using value chain analysis to identify and then add matters is to ensure the comprehensiveness of data while reducing the impact of human factors such as distortion of accounting information caused by surplus management when managers summarize and structure data according to the value chain, better ensure the authenticity of accounting information, and disclose data assets more fully, so as to form structured data and improve the disclosure quality of enabling data assets. The third is to improve the entire system from the objectives, principles, contents and methods of the construction of the data asset information disclosure system. In this way, a data asset information disclosure system based on the value chain is established, which needs to rely on technical support, that is, with the help of Haier Zhijia's existing data middle platform processing capabilities, the above data assets are analyzed and processed oriented by user needs, and then the processed data is input to the digital decision-making platform-scenario-based operation platform for decision-making. In this way, a data asset disclosure system based on the value chain, supplemented by the matter law and supported by the data middle office has been established. Finally, further put forward safeguard measures to ensure the disclosure of data asset information from the aspects of knowledge theory and improvement of supervision system, which is conducive to the good operation of the system and ensures the effectiveness of the system. It aims to bring economic benefits and long-term development to Haie-r Smart Home in the digital era, and also help digital transformation enterprises master data assets and improve data asset management, so as to harness the value of data.

Keywords: Data assets; Value chain; Accounting Information Disclosure;Haier Zhijia