Research on The Application of Internet Plus in Accounting for Data Assets of Internet Enterprises

With the development of “big data,smart mobile,cloud computing,and IoT”and the advent of the digital economy era,the economic value contained in big data is being continuously explored and applied in various fields of society.The development of data assets is materializing and capitalizing data,and data is gradually becoming the core asset of enterprises,thereby further releasing digital dividends and promoting the development of the digital economy.However,most enterprises currently do not reflect the value of data in their data asset accounting,making it difficult to reveal the true value of data assets from the financial statements of enterprises.Therefore,this paper conducts applied research on the construction of the Internet enterprise data asset accounting system through literature review,case analysis,and data analysis methods.The research concludes as follows:Firstly,an application framework for Internet enterprise data asset accounting has been constructed;secondly,practical cases have been used to verify the application of the Internet enterprise data asset accounting system,thereby more accurately reflecting the value of enterprise data assets.