Research on Accounting Treatment and Report of Data Assets in Universities

DOI

10.2991/aebmr.k.220307.172How to use a DOI?

Keywords

University data assets; accounting treatment; report

Abstract

The data resources in universities are increasing rapidly with the maturity of big data technology.The state has invested a great deal of money to promote the construction of the intelligent campus and the data assets in the universities play a vital role in the various decisions made by the university decision-makers,so the recognition and presentation of data assets is imminent in the financial system.This paper first analyzes the current situation of the management and report of university data assets,and then discusses the recognition,measurement,accounting treatment and presentation of data assets in universities with a view to provide data assets for universities in the financial system to deal with reference,so as to further promote rules of the”Government Accounting Standards”more perfect and practical.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

Download article (PDF)

TY  - CONF
AU  - Ding Xue-hui
AU  - Li Yong-na
AU  - Bi Zhi-li
PY  - 2022
DA  - 2022/03/26
TI  - Research on Accounting Treatment and Report of Data Assets in Universities
BT  - Proceedings of the 2022 7th International Conference on Financial Innovation and Economic Development (ICFIED 2022)
PB  - Atlantis Press
SP  - 1046
EP  - 1049
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220307.172
DO  - 10.2991/aebmr.k.220307.172
ID  - Xue-hui2022
ER  -