UNRAVELING DATA ASSET ACCOUNTING: A BEGINNER'S GUIDE TO IDENTIFICATION AND VALUATION

Abstract

In the contemporary era, marked by the pervasive influence of artificial intelligence and information technology, information intelligence has emerged as the cornerstone of development, giving rise to what is now commonly referred to as the "Intelligent Era." Within this era, the digital economy has gained remarkable momentum, reshaping economic landscapes. The evolution of the digital economy can be traced from its rudimentary beginnings as simple data tabulations to its current sophisticated state, characterized by electronic data processing, extensive data volumes, and in-depth data analysis. In 2022, China's digital economy surged to new heights, reaching a staggering 50.2 trillion yuan, making it the world's second-largest contributor to GDP at 41.5%. The digital economy has assumed a central role in today's economic landscape, holding immense significance for individuals, enterprises, and nations alike. This paper delves into the pivotal role of data resources in empowering contemporary enterprises. It explores the dynamic growth of China's digital economy, its influence on the national GDP, and its implications for modern business development.