Research On Accounting And Management Of Power Grid Enterprise Data Assets

Entering the era of digital economy,data occupies an important position in the development of our society.The state has issued a series of documents to provide security for the development of the data economy,each enterprise’s data also plays an indispensable role.For power grid enterprises,the frequency of data generation has been enhanced by the gradual popularization of smart terminals.As the customers of power grid enterprises cover a comprehensive range of industries and an extremely wide geographical distribution,the generated electricity consumption data can reflect the production situation of enterprises,reflect the consumption level of residents,and intuitively present the trend of national economic and social development.Therefore,the research on the theoretical basis and practical treatment of accounting recognition,measurement,recording and disclosure of data assets of power grid enterprises has become an urgent issue to be solved.This paper takes the data assets of power grid enterprises as the research object.Firstly,it analyzes the concept of data assets with the definition of assets and examines the conditions for their recognition,and then provides an overview of data assets of power grid enterprises and analyzes their sources and forms of existence.Next,the measurement attributes and pricing of data assets are studied,and the research viewpoint of this paper is determined:cost measurement is adopted for endogenous data assets;fair value measurement is adopted for outsourced data;and a game pricing model is used to price data assets in transactions.Then we analyze the theoretical basis of recording,presenting and disclosing data assets of power grid enterprises,and describe the theories related to accounting and disclosing data assets,which provide theoretical guiding ideas for the case study below.Finally,a case study is conducted to understand the current accounting of data assets in S Grid,to demonstrate the application of the theories and methods proposed in the previous paper,to analyze in depth the impact of different accounting methods on the enterprise,and to propose relevant management measures according to the accounting standards and the specific situation of the enterprise on the management of data assets.The research contributions of this paper are as follows:(1)From the four processing links of accounting as the research object,that is,from the perspective of the characteristics of data assets of power grid enterprises,the accounting principles of data assets accounting recognition,measurement,recording and reporting are systematically proposed,which provides a theoretical basis for power grid enterprises to conduct accounting accounting treatment of data assets.(2)The research and application of pricing methods,based on the analysis of traditional asset pricing methods,discusses the construction of a bargaining game model,analyzes the relevant parameters of the model to calculate the value of data assets of power grid enterprises,and provides a practical reference for the measurement of the value of data assets of power grid enterprises.