《数据资产入表100问》记录.docxVIP

《数据资产入表100问》阅读笔记

目录

一、数据资产概述............................................4

1.数据资产的定义........................................5

1.1什么是数据资产.....................................5

1.2数据资产的特点.....................................6

2.数据资产的分类........................................7

2.1根据数据来源分类...................................9

2.2根据数据用途分类..................................10

二、数据资产入表流程.......................................12

1.确定入表范围.........................................13

1.1数据资产的识别....................................14

1.2数据资产的整理....................................15

2.数据资产评估.........................................16

2.1评估方法..........................................17

2.2评估过程..........................................19

3.数据资产入表.........................................20

3.1入表方式..........................................22

3.2入表时间..........................................23

三、数据资产入表关键问题...................................23

1.数据资产权属问题.....................................24

1.1权属确认..........................................25

1.2权属纠纷处理......................................26

2.数据资产质量评估.....................................27

2.1质量标准..........................................27

2.2质量评估方法......................................29

3.数据资产价值确定.....................................30

3.1价值评估..........................................31

3.2价值调整..........................................32

四、数据资产入表影响分析...................................34

1.对企业财务状况的影响.................................35

1.1资产增加..........................................36

1.2利润增加..........................................38

2.对企业税务的影响.....................................39

2.1增加税基..........................................40

2.2可能的税收优惠....................................42

3.对企业治理结构的影响.................................43

3.1提高透明度和责任..................................44

3.2加强内部控制.......