Academic Journal of Business & Management, 2024, 6(6); doi: 10.25236/AJBM.2024.060604.
Chen Wenhui1, Zhang Qian1, Chen Chao2
1Jilin International Studies University, Changchun, China
2Jilin Institute of Finance and Economics, Changchun, China
Since the 18th CPC National Congress, the central government has paid great attention to the rise of the digital economy and clearly emphasized in the 4th Plenary Session of the 19th Central Committee that data resources constitute one of the new factors of production, and that the practice of actively promoting the implementation of the digital economy has been elevated to a key strategic position at the national level. The rise of the digital economy has revolutionized traditional economic thinking, making data resources increasingly critical in people's daily lives. The era of big data brings opportunities as well as great challenges to enterprises, which need to update their development concepts and strategic layouts in a timely manner. Therefore, at the micro level, how to rationally account for enterprise data assets has become the primary issue of the development of the digital economy urgently needs to be resolved. This paper is based on China's Internet e-commerce platform, based on the C2C business model to explore the accounting methods of data assets, in order to improve the financial disclosure of data assets in China to provide reference.
Data assets, Accounting treatment, E-commerce enterprises, C2C model
Chen Wenhui, Zhang Qian, Chen Chao. A Preliminary Study on the Accounting Treatment of Data Assets of E-commerce Enterprises under the C2C Model. Academic Journal of Business & Management (2024) Vol. 6, Issue 6: 23-30. https://doi.org/10.25236/AJBM.2024.060604.
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