Data asset entry management system

Abstract

The invention discloses a data asset entry management system, which belongs to the technical field of financial systems, and comprises a basic module, a financial module and a management module, internal compliance and external compliance of related businesses are ensured through the basic module, and data asset value protection is realized; the data assets accord with financial criteria through the financial module and enter a table; and by taking the management module as support, the protection effect of the data assets in the security dimension, the quality dimension and the management dimension is achieved.

Description

Technical Field

[0001] The invention discloses a data asset entry management system, belonging to the technical field of financial systems. Background Art

[0002] As the value of data assets continues to be explored and the country's policies on data assets continue to be promoted, there are many technical difficulties in including data assets in the balance sheet. The main difficulties are as follows: (1) There are difficulties in cost aggregation: there are many categories of costs, which ones meet the standards? Collection activities are ongoing, how to aggregate costs and recognize assets? (2) There are difficulties in meeting the capitalization conditions: intermediary institutions generally have concerns about whether the development expenditure meets the capitalization conditions; (3) Difficulties in confirming ownership: There are many disputes on how to confirm the ownership of data assets; Therefore, how to include data assets in the financial field has become an urgent issue to be resolved. Summary of the invention

[0003] The purpose of the present invention is to solve the problem of how to enter data assets into financial tables, and to propose a data asset entry management system.

[0004] The problem to be solved by the present invention is achieved by the following technical solutions: A data asset entry management system, including a basic module, a financial module and a management module, wherein: Basic modules, including: Data information management module, used for data information maintenance and management; Compliance confirmation module, used to diagnose business compliance and evaluate data ownership; Value assessment module, used to assess the value of data assets; Financial modules, including: Project budget module, used for data project budget preparation and adjustment; The development phase confirmation module is used to analyze evidence to confirm the development phase date of development data assets; Cost accounting module, used to collect development expenditures or related costs generated by data assets; An income accounting module, used to collect relevant income generated by the data assets; The capitalization confirmation module is used to confirm whether the capitalization conditions have been met and obtain the result of meeting the capitalization conditions; Product acceptance module, used to perform data asset acceptance for the data asset project cycle; Subsequent measurement module, used to calculate data asset impairment and amortization; Termination confirmation module, used to initiate termination confirmation for confirmed data assets; The asset report module is used to obtain the asset report by statistics and calculation of the measurement results of the cost accounting module, product acceptance module, subsequent measurement module and termination confirmation module; Management modules, including: Project management module, used for data project information review, recording and statistical analysis; Internal control module, used to evaluate and analyze the integrity of the internal control system; Quality and safety module, used for quality system certification and safety system certification related to data assets; The credential management module is used for collecting, storing and reviewing users' electronic credentials.

[0005] Furthermore, the compliance confirmation module is used to: Conduct detailed diagnosis of enterprise-level compliance and data asset business compliance, and obtain compliance completeness through information statistics; Based on the business model analysis, determine the type of ownership that users should obtain, including: ownership rights, use rights, and product operation rights; Based on the data source and ownership type, determine the evidence corresponding to the ownership type for matching and verification.

[0006] Furthermore, in the project management module, the basic project data includes at least: project name, project number, field classification, application scenario, product introduction, main source of data resources, asset purpose, asset type, asset validity period, rights restrictions and data update frequency, and the project value analysis data includes at least: project cycle, project goals, target customers, profit forecast, market analysis and competition analysis.

[0007] Furthermore, the product acceptance module is used to: Get the acceptance date, which should not be earlier than the project start date and should not be earlier than the earliest period cost start date or the earliest point-in-time cost; Obtain acceptance costs. Acceptance costs should not be earlier than the project start date. The internal costs of self-developed data assets in the acceptance costs should not be earlier than the start date of the development phase. Acceptance costs include: external period costs, external point-in-time costs, internal period costs, and internal point-in-time costs. For intangible data assets, confirm the amortization method, amortization period and net residual value rate Furthermore, the subsequent metering module is used to: For intangible data assets, obtain the amortization details according to the amortization method in the product acceptance module; Obtain the user's choice of asset group or individual asset and conduct impairment test; Determine whether there are signs of impairment based on the list of signs of impairment listed in accounting standards, and determine whether it is necessary to make an impairment provision based on the accounting standards for inventories and intangible assets.

[0008] Furthermore, in the asset report module, the asset report includes: Development expenditure statement, which includes data on development expenditure of intangible assets that have met capitalization conditions but have not yet been accepted as of the end of the reporting period; Intangible assets table, which includes detailed information disclosure of intangible assets of data assets; Inventory details table, which includes detailed information disclosure data of data asset inventory.

[0009] Furthermore, the value assessment module assesses the value of data assets through the revenue forecast amount, sharing rate, discount rate and assessment period, and calculates the added value amount and value-added rate.

[0010] Furthermore, data information includes: total data volume, data structure, data source, data provider, data collection authorization status, data storage volume, data authorization time limit, collection frequency, and data dictionary.

[0011] Furthermore, the basic module also includes: a central cockpit module, which is used to display data related to data assets in real time. The core data related to data assets include: the total number of projects, the distribution of project application fields, data ownership relationships, the total amount of data assets, the amount already entered in the table, the amount that can be entered in the table, the amount awaiting acceptance, the total amount of data assets, the estimated value of data assets and the completeness ratio of asset certificates.

[0012] The present invention has the following beneficial effects compared with the prior art: The present invention discloses a data asset entry management system, which ensures internal compliance and external compliance of related businesses and protection of data asset value through a basic module; ensures data assets meet financial standards and are entered into the table through a financial module; and achieves protection of data assets in security, quality and management dimensions through support from a management module. BRIEF DESCRIPTION OF THE DRAWINGS

[0013] Figure 1 It is a structural block diagram of a data asset entry table management system of the present invention. DETAILED DESCRIPTION

[0014] The following is based on the attached Figure 1 The present invention is further described: The technical solution of the present invention will be described clearly and completely below in conjunction with the accompanying drawings. Obviously, the described embodiments are only part of the embodiments of the present invention, not all of the embodiments. Based on the embodiments of the present invention, all other embodiments obtained by ordinary technicians in this field without creative work are within the scope of protection of the present invention.

[0015] like Figure 1 As shown, the first embodiment of the present invention provides a data asset entry management system based on the prior art, including: Basic modules, including: data information management module, compliance confirmation module, value assessment module and central cockpit module; Financial module, including: project budget module, development phase confirmation module, cost accounting module, revenue accounting module, capitalization confirmation module, product acceptance module, subsequent measurement module, termination confirmation module and asset report module; The management module specifically includes: project management module, internal control module, quality and safety module and credential management module.

[0016] The internal control module is used to evaluate and analyze the integrity of the internal control system. The specific contents are as follows: Obtain the internal control design information reported by the user, including: Classification management of data development expenditures, intangible assets - data assets, inventory - data productized assets, and definition of the relationship between life cycle-related institutions, departments, positions and assets.

[0017] Obtain items filled in by the user: whether control documents such as institutions, departments, full-time / part-time job titles and related functions and responsibilities related to data assets have been formulated, and whether control documents for data asset classification management have been formulated.

[0018] At the same time, users are asked to fill in whether responsibilities and positions have been designed for the above projects, and whether institutional documents have been designed.

[0019] Finally, obtain the original evidence such as internal control system documents, process documents, decision-making documents, etc. based on the user's above judgment.

[0020] Process control of enterprise assets formed by data asset (resource) procurement, collection, processing and other related rights protection applications: Obtain items filled in by the user: whether to formulate control documents related to the approval subject and authority of the plan (project establishment) for data asset procurement and collection, whether to formulate control documents related to the approval subject and authority of the plan (project establishment) for data asset development, whether to formulate control documents related to the approval subject and authority of the plan (project establishment) for data asset processing, whether to formulate control documents related to the approval subject and authority for data asset commercialization (project establishment), whether to formulate applications and approval procedures related to data asset procurement, whether to formulate applications and approval procedures related to data asset development, whether to formulate applications and approval procedures related to data asset processing, whether to formulate applications and approval procedures related to data asset commercialization, whether to formulate applications and approval control standards related to data asset procurement, whether to formulate applications and approval control standards related to data asset development, whether to formulate applications and approval control standards related to data asset processing, whether to formulate applications and approval control standards related to data asset commercialization.

[0021] At the same time, users fill in whether responsibilities and positions have been designed for the above projects, whether process documents have been designed, and whether system documents have been designed.

[0022] Finally, obtain the original evidence such as internal control system documents, process documents, decision-making documents, etc. based on the user's above judgment.

[0023] Management of data asset storage, labeling, inventory, use, disposal and write-off: Obtain items filled in by users: whether to formulate control documents related to data asset storage, labeling, inventory, application for license use, approval subject and authority, whether to formulate control documents related to data asset disposal application, approval subject and authority, whether to formulate control documents related to data asset write-off plan approval subject and authority, whether to formulate plans, applications and approval procedures for data asset storage, labeling, inventory, license use, whether to formulate plans, applications and approval procedures for data asset disposal, whether to formulate plans, applications and approval procedures for data asset write-off, whether to formulate pricing control documents for data asset licensing operations, whether to formulate quantitative standards for data asset disposal, whether to formulate quantitative standards for data asset write-offs, whether to formulate quantitative standards for data asset use, whether to formulate data asset storage management standards, and whether to formulate data asset inventory management.

[0024] At the same time, obtain user feedback on whether responsibilities and positions have been designed for the above projects, whether process documents have been designed, and whether system documents have been designed.

[0025] Finally, obtain the original evidence such as internal control system documents, process documents, decision-making documents, etc. based on the user's above judgment.

[0026] Items to be filled in by users: whether the centralized management department is responsible for the establishment and improvement of relevant systems for data asset management, whether relevant processes for bargaining and evaluation of data assets as external investment, pledge targets, etc. are formulated, whether relevant processes for evaluation of the transfer and disposal of data asset holding rights, use and processing rights, and product operating rights are formulated, whether the centralized management department is required to conduct regular evaluation and optimization of the establishment of relevant systems for intangible asset management, whether relevant control documents for bargaining and evaluation-related asset premium reduction protection related to data assets as external investment, pledge targets, etc. are formulated, and whether relevant control documents for evaluation-related asset premium reduction protection related to the transfer and disposal of the three rights of data assets are formulated.

[0027] At the same time, obtain user feedback on whether responsibilities and positions have been designed for the above projects, whether process documents have been designed, and whether system documents have been designed.

[0028] Finally, obtain the original evidence such as internal control system documents, process documents, decision-making documents, etc. based on the user's above judgment.

[0029] Based on the above content, the internal control design integrity percentage is obtained. The integrity percentage of each project = the number of completed nodes / the number of summary points. Finally, the internal control design integrity percentage of the enterprise summary = the cumulative sum of the integrity percentages of each project / the total number of projects.

[0030] Obtain the internal control operation status reported by the user.

[0031] Data resource acquisition: whether the application, review, approval and implementation of internal control for external data resource acquisition are carried out as required.

[0032] Data resource utilization: Application, review, approval and implementation of internal control and operation norms for data resource use and processing. Whether the application, review, approval and implementation of internal control and operation norms for external sales, leasing, external authorization and revenue generation, and entrusted operation of data resources are implemented as required.

[0033] Data asset management: standardization of internal control operations related to data resource or asset labeling, storage, inventory, and daily maintenance.

[0034] Data asset disposal: The standardization of internal control operations related to the scrapping, write-off, and residual value disposal of data resources or assets.

[0035] Asset rights protection: The control and operation of business behaviors such as data asset external investment, pledge, etc. The control and operation of business behaviors such as data asset transfer involving asset valuation "premium" or "impairment" protection are standardized.

[0036] Finally, the original evidence of the internal control operation files judged by the user above is obtained. This makes it easier for users to find internal control design defects in a timely manner, thereby supplementing the internal control design process in a timely manner and ensuring the integrity of the internal control design. At the same time, it enables users to find defects in the internal control operation in a timely manner and ensure the integrity of the internal control operation.

[0037] The compliance confirmation module is used to diagnose business compliance and evaluate data ownership. The specific contents are as follows: First, conduct a detailed diagnosis of enterprise-level compliance and data asset business compliance, and obtain compliance completeness through information statistics.

[0038] Obtain detailed information on corporate and data business compliance reported by users, fill in a list of compliance issues, and submit relevant supporting documents. The specific contents include: basic corporate information, platform attributes, business qualifications, App information collection compliance diagnosis, security certification of cross-border processing of personal information, application of facial recognition technology, security compliance diagnosis of the entire process of data asset processing, data storage obligations, purchased data, outsourcing management, data asset management mechanism, data asset ownership identification, and penalties and claims for violations.

[0039] In the above content, each item completed by the user and the upload of evidence is regarded as the completion of the reporting of one item, that is, the compliance completeness = the number of completed items above / the total number of items.

[0040] Then, based on the business model analysis, determine the type of ownership that the user should obtain, which includes: holding rights, use rights and product operation rights.

[0041] The system analyzes the business information and data source information reported by the user, and diagnoses the applicable ownership and evidence. The user reports the business model, and the system analyzes the applicable ownership type. Including: the property registration form, registration certificate, and ownership certification documents of the company's data assets. Whether the relevant rights and interests documents of the company's data asset holding rights, data processing and use rights, and data product operation rights are enjoyed. Whether the ownership of the internally generated data belongs to the company. Documents proving that the company enjoys relevant rights and interests such as data asset holding rights, data processing and use rights, and data product operation rights, such as user registration agreements, privacy policy documents, authorization agreements, cooperation agreements, transfer agreements, and license agreements. Whether the company entrusts a third party to process data, if so, explain the ownership of the processed data, and provide the corresponding agreements and ownership documents. Whether the data assets held, processed, and used by the company have ownership disputes with third parties, whether there are intellectual property disputes, whether there are exclusive rights disputes or any other disputes. The cooperation list, cooperation agreement, and confidentiality agreement for the company's cooperation with third parties to collect, transmit, share, and process data assets. The mortgage and pledge status of the company's data assets, and provide relevant documents.

[0042] Finally, based on the data source and ownership type, the evidence corresponding to the ownership type is determined for matching and verification.

[0043] Data source analysis. According to different data sources, users are prompted to obtain matching evidence. Including: (1) Internally generated data: Provide the generation method of the company's internally generated data (including but not limited to business transaction data, customer information data, production operation data, financial data, human resources data, R&D data), etc., as well as the relevant rules and regulations for generation, use, storage, provision and management. (2) Externally purchased data: Provide the data supplier's authorization documents for obtaining personal information and other data assets, the supplier's data source legal and compliant documents, the supplier's data provision and use do not violate laws and regulations or commitment documents; provide the purchase contract, confidentiality agreement and other cooperation documents signed with the external supplier, and provide payment vouchers, etc. (3) Publicly collected data: Provide the company's publicly collected data (including but not limited to obtaining data from Internet platforms, government public data platforms, public databases, offline public activities, etc.), collection methods, data collection scope, collection purpose, processing methods, confidentiality measures, internal review mechanisms and processes and related documents. The processing methods and protection measures for personal privacy in the process of publicly collecting data and processing public data, and provide relevant system documents. (4) Personal authorization data: Provide information on the types, purposes, channels, processing methods, storage methods, storage periods, and processing methods after the expiration of the storage period of personal information processed by the company (including but not limited to collection, storage, use, processing, transmission, provision, disclosure, and deletion, the same below). Personal information collection and use authorization agreements and user agreements. Rules, regulations, operating procedures, and confidentiality measures for the processing of personal information. Authorization documents, authorization records, withdrawal of authorization records / documents, and termination of authorization records / documents for the user (individual) to collect and use personal information.

[0044] Verify evidence. Verify whether the evidence provided by the user is sufficient and whether the user has obtained the right to hold, use, and operate the product.

[0045] According to the ownership confirmation of the project reported by the user, fill in the relevant certification documents of the corresponding ownership (holding rights / processing and use rights / product operation rights). Provide necessary and sufficient evidence for the confirmation of ownership.

[0046] This makes it convenient for users to check the applicable ownership of the project and obtain evidence, and if any problems are found, they can supplement the evidence materials in a timely manner.

[0047] The project management module is used for data project information review, recording and statistical analysis. The specific contents are as follows: Obtain the user's added project and fill in the basic information of the project. The basic data of the project includes at least important information such as project name, project number, field classification, application scenario, product introduction, main source of data resources, asset purpose, asset type, asset validity period, right restriction, data update frequency, etc. At the same time, the basic information of the project provides basic data for the analysis functions of the financial module and the compliance confirmation module.

[0048] Obtain the project value analysis reported by the user. The project value analysis data at least includes: project cycle, project goals, target customers, profit forecast, market analysis and competition analysis. The user provides evidence that the product can create economic benefits for the company by elaborating and proving the value of the product. Among them: In the profit forecast, the user fills in the start date and end date of the sales implementation plan cycle. The system lists each forecast period and year according to the start date. The user continues to fill in the predicted profit scale for each forecast period and year. Among them: In the competition analysis, the user analyzes whether there are competitors in the same industry. If the judgment is yes, continue to fill in the description of the main competitors and competitive advantages.

[0049] Users can upload project reports, feasibility study reports, industry analysis reports and related decision-making documents to prove that the above reported data is reasonable and valid.

[0050] This allows users to get an overview of the project's application area, asset type, project cycle, storage space, project profile, and other information. Users can also click on a card to view detailed information about the above projects, making it easier for users to track the entire project.

[0051] The project budget module is used for data project budget preparation and adjustment. The specific contents are as follows: Obtain detailed data such as the type and amount of budget costs reported by users, and fill in relevant supporting documents such as budget reports and decision-making documents. Specifically including: external costs-data resources, external costs-outsourcing processing fees, other external costs (customizable), internal costs-developer costs, internal costs-fixed asset depreciation, internal costs-intangible asset amortization, internal costs-rent sharing, internal costs-water and electricity sharing, other internal costs (customizable).

[0052] Through internal control, project budget, and chain management of software system traces, the rationality and authenticity of cost collection are further consolidated.

[0053] Users can upload budget reports, relevant decision-making documents or other evidence documents to prove the rationality of budget cost reporting.

[0054] Generate the budget details and completion status of the project, including the total number of projects = the number of projects with completed cost accounting + the number of projects with uncompleted cost accounting; the number of projects with completed cost accounting = the number of projects with complete budget vouchers + the number of projects with incomplete budget vouchers. This makes it easier for users to check whether the budget of the project is completed and whether the relevant evidence is complete in a timely manner.

[0055] The development phase confirmation module is used to analyze evidence to confirm the development phase date of development data assets. The specific contents are as follows: This module allows users to determine whether a project has a development phase. If the project is an intangible asset and there are self-developed data assets, the system determines that the start date of the development phase needs to be reported. Sufficient evidence for determining the start date of the development phase can be obtained through the contents of internal decisions, project establishment reports, feasibility study reports, development plans, and reports related to technology maturity or stability.

[0056] The capitalization confirmation module is used to confirm whether the capitalization conditions have been met. By judging the completion of the compliance confirmation module, project management module, project budget module, and cost accounting module, the result of meeting the capitalization conditions is obtained to ensure that the conditions of the product acceptance module are met.

[0057] Obtain the completion date of the research phase reported by the user to determine whether the conditions for entering the development phase and meeting the capitalization requirements have been met. At the same time, it is necessary to confirm whether the project planning, R&D budget, and economic benefits reported by the project can flow in and be completed, and to provide corresponding supporting documents.

[0058] Obtain relevant certification documents such as feasibility study reports, budget reports, business contracts, etc. filled out by users.

[0059] The capitalization conditions are thus met: (1) The company has entered the development stage (applicable to self-developed intangible assets); (2) The ownership has been determined and the company has achieved control over the asset; (3) The product value and business analysis have been completed and it can be proved that the relevant economic benefits are likely to flow into the company; (4) The budget has clearly classified the cost types and it can be confirmed that the costs can be reliably measured.

[0060] At the same time, in combination with the "Intangible Asset Accounting Standards - Article 9", the expenditures in the development stage of internal research and development projects can be recognized as intangible assets and meet the capitalization conditions: (1) Through feasibility analysis, it can be proved that it is technically feasible to complete the intangible asset so that it can be used or sold; (2) Through the value analysis module, it can be proved that there is an intention to complete the intangible asset and use or sell it; (3) Through the value analysis module, it can be proved how the intangible asset generates economic benefits, including being able to prove that there is a market for the products produced by using the intangible asset or the intangible asset itself. If the intangible asset is to be used internally, its usefulness should be proved; (4) Through the project management and budget management modules, it can be proved that there is sufficient technical, financial and other resource support to complete the development of the intangible asset and to have the ability to use or sell the intangible asset. (5) Through the budget report, it can be proved that the expenditures attributable to the development stage of the intangible asset can be reliably measured.

[0061] When all the above capitalization conditions are met, the system uses the day when the conditions are met as the capitalization start date. The capitalization start date will be used as an important indicator for product acceptance and used to calculate the cost details of the acceptance.

[0062] The cost accounting module is used to collect the development expenditures or related costs generated by data assets. The specific contents are as follows: Obtain the actual costs reported by the user. The user reports the type, attribution time, amount and related vouchers of cost accounting. Cost accounting can be divided into internal costs and external costs according to internal and external parts. Internal costs include: developer costs, fixed asset depreciation, intangible asset amortization, and other internal costs; external costs include: data asset (resource) costs, outsourcing processing costs, and other external costs.

[0063] Cost accounting can be divided into period costs and point-in-time costs according to the time attribute. Period costs include: developer costs, fixed asset depreciation, intangible asset amortization, rent allocation, utility cost allocation, the cost of continuously collecting data assets (resources) for a period of time (at least more than one month), and the cost of outsourced processing of data assets (resources) for a period of time (at least more than one month). Point-in-time costs include: one-time purchase of historical data assets (resources), one-time settlement of historical data outsourcing processing costs, and one-time consumption of low-value consumables. The system will verify the calculated costs with the budgeted costs, and issue major risk warnings for operations that exceed the budget. At the same time, the system will also verify the calculated cost date with the start date of the project cycle and the start date of the development phase. Costs that exceed the range will be automatically excluded through system calculations. The specific methods are as follows: (1) When filling in the cost accounting report, the categories corresponding to the budget cost of the month (including personnel details, fixed asset depreciation details, intangible asset amortization details, data resource procurement details, etc.) will be displayed in the cost accounting comparison column.

[0064] (2) When filling in the amount of cost accounting, the system will automatically fill in the amount of accounting according to the budget. If the actual amount is exactly the same as the budgeted amount, there is no need to modify it, and only need to supplement the voucher to complete the filling. If there is any inconsistency, the user can make changes and fill in the reasons for the difference, so as to achieve full information disclosure.

[0065] (3) The system strictly compares the cost accounting date with the project cycle start date and the development phase start date. For purchased data assets (resources), the costs incurred before the project cycle start date will be deducted. For self-developed data assets (resources), the internal costs incurred before the development phase start date will be deducted, and the external costs incurred before the project cycle start date will be deducted.

[0066] This can display the accounting status of the project, including: (1) the distribution of cost and revenue accounting; (2) the cost overruns in the project (the accounting cost is higher than the budgeted cost); (3) the project profit and loss situation (the project revenue is lower than the accounting cost), so that the system can promptly alert to financial risks.

[0067] The product acceptance module is used to perform data asset acceptance for the data asset project cycle. The specific contents are as follows: First, obtain the acceptance date, which shall not be earlier than the project start date, and shall not be earlier than the earliest period cost start date or the earliest point-in-time cost. Then, obtain the acceptance cost, which shall not be earlier than the project start date, and the internal cost of self-developed data assets in the acceptance cost shall not be earlier than the start date of the development phase. The acceptance cost includes: external period cost, external point-in-time cost, internal period cost and internal point-in-time cost. Finally, for intangible data assets, confirm the amortization method, amortization period and net residual value rate.

[0068] Acceptance can be initiated based on the actual situation of the user. The user can initiate one or more acceptances (multiple acceptances are mainly for the continuous collection of data resources during the project cycle. Users can initiate acceptances one after another according to the progress of the project, thereby confirming data assets in stages and eventually forming an asset group). The specific steps are as follows: The first step is to confirm the acceptance date. The user selects a date in the system. The requirements for this date are: (1) it must not be earlier than the project start date; (2) it must not be earlier than the earliest period cost start date or the earliest point in time cost.

[0069] The second step is to confirm the acceptance cost details. The system will divide the external period cost, external point-in-time cost, internal period cost, and internal point-in-time cost based on the two time points from the cycle start date or capitalization start date to the current acceptance date. For ease of understanding, the following method uses the first acceptance as an example to calculate the following four types of costs.

[0070] External point-in-time costs, list all external point-in-time costs from the start date of the cycle to the current acceptance date, such as: historical data assets (resources) purchased externally and one-time outsourcing processing costs. For example: the project cycle start date is March 5, 2024, and the acceptance date is July 10, 2024. After the project cycle starts, the project has purchased external historical data on March 10 and July 12, respectively, with the amounts A1 and A2 respectively. Then the acceptance cost amount on July 10 is A1.

[0071] Internal point-in-time costs, list all internal point-in-time costs from the capitalization start date to the current acceptance date, such as: internal low-value consumables consumption. For example: the project cycle start date is March 5, 2024, the capitalization start date is May 6, and the acceptance date is July 10, 2024. After the project cycle starts, internal point-in-time costs attributable to the project are incurred on March 10, June 1, and July 13, respectively, and the amounts are B1, B2, and B3 respectively. Then the acceptance cost amount on July 10 is B2.

[0072] External period costs, all external period costs from the month attributed to the start date of the cycle to the month attributed to the current acceptance date, for example: the project cycle start date is March 5, 2024, and the acceptance date is July 10, 2024. It is necessary to list the external period costs for a total of 5 months from March to July 2024, and assume that the period cost amounts from March to July are C3, C4, C5, C6, and C7 respectively. First, the cost of March is divided to obtain the period cost after March 5. The calculation method is to obtain the number of days from March 5 (including that day) to the end of the month 31 = 31-5+1=27. After dividing the C3 amount, the amount of cost included in the attribution period is C3*27 / 31. The costs from April to June are in the time period and do not need to be divided. The amount included in the cost is C4+C5+C6. Finally, the cost of July is divided to obtain the period cost before July 10, which is calculated by obtaining the number of days from July 1 to July 10 (including that day) = 10-1+1=10. The total number of days in July is 31 days, and the cost amount included in the vesting period after dividing the amount of C7 is C7*10 / 31. In summary, the total external period cost = C3*27 / 31+C4+C5+C6+C7*10 / 31.

[0073] Internal period costs, list all external period costs from the month attributed to the capitalization start date to the month attributed to this acceptance date. For example: the project cycle start date is March 5, 2024, the capitalization start date is May 6, and the acceptance date is July 10, 2024. It is necessary to list the internal period costs for a total of 3 months from May to July 2024, assuming that the internal period cost amounts for May to July are D5, D6, and D7 respectively. First, split the cost of May to obtain the period costs after May 6. The calculation method is to obtain the number of days from May 6 (including that day) to the end of the month 31 = 31-6+1=26. After splitting the C3 amount, the amount of cost included in the attribution period is D5*26 / 31. The cost of June does not need to be split in the time period, and the amount included in the cost is D6. Finally, the cost of July is divided to obtain the period cost before July 10, which is calculated by obtaining the number of days from July 1 to July 10 (including that day) = 10-1+1=10. The total number of days in July is 31 days, and the cost amount included in the vesting period after dividing the amount of D7 is D7*10 / 31. In summary, the total external period cost = D5*26 / 31+D6+D7*10 / 31.

[0074] To sum up the above specific operations, the total amount of assets accepted for the first time = A1+B2+C3*27 / 31+C4+C5+C6+C7*10 / 3+D5*26 / 31+D6+D7*10 / 31.

[0075] Explanation of the algorithm for subsequent (non-first) acceptance. Continuing with the above case, the second acceptance is used as an example to explain the algorithm in detail. Assume that the second acceptance date is August 12. The following four types of costs are also divided and calculated separately.

[0076] External point-in-time costs, list all external point-in-time costs from the last acceptance date to the current acceptance date, such as: historical data assets (resources) purchased externally and one-time outsourcing processing costs. For example: the last acceptance date is July 10, 2024. Then, the purchase of external historical data belonging to this project occurred on July 12 and August 18, respectively, and the amounts are A2 and A3 respectively. Then the acceptance cost amount on August 12 is A2.

[0077] Internal time point costs, list all internal time point costs from the last acceptance date to the current acceptance date, such as: internal low-value consumables consumption. For example: the last acceptance date is July 10, 2024, and the current acceptance date is August 12, 2024. After the project cycle begins, internal time point costs attributable to the project are incurred on July 13 and August 14, respectively, and the amounts are B3 and B4 respectively. Then the acceptance cost amount on August 12 is B3.

[0078] External period costs, list all external period costs from the month attributed to the last acceptance date to the month attributed to the current acceptance date, for example: the last acceptance date is July 10, 2024, and the current acceptance date is August 12, 2024. It is necessary to list the external period costs for a total of 2 months from July to August 2024, and assume that the external period cost amounts for July and August are C7 and C8 respectively. First, split the cost of July to obtain the period costs after July 10. The calculation method is to obtain the number of days from July 10 (excluding that day) to the end of the month on the 31st = 31-10 = 21. After splitting the amount of C7, the amount of cost included in the attribution period is C7*21 / 31. Then divide the cost of August to obtain the period cost before August 12. The calculation method is to obtain the number of days from August 1 to August 12 (including that day) = 12-1+1=12. The total number of days in August is 12 days. After dividing the amount of C8, the cost amount included in the vesting period is C8*12 / 31. In summary, the total external period cost = C7*21 / 31+C8*12 / 31.

[0079] Internal period costs, list all external period costs from the month attributed to the last acceptance date to the month attributed to the current acceptance date. For example, the last acceptance date is July 10, 2024, and the current acceptance date is August 12, 2024. It is necessary to list the internal period costs for a total of 2 months from July to August 2024, assuming that the period cost amounts for July and August are D7 and D8 respectively. First, divide the cost of July to obtain the period cost after July 10. The calculation method is to obtain the number of days from July 10 (excluding that day) to the end of the month 31 = 31-10 = 21. After dividing the amount of D7, the amount of cost included in the attribution period is D7*21 / 31. Then divide the cost of August to obtain the period cost before August 12, which is calculated by obtaining the number of days from August 1 to August 12 (including that day) = 12-1+1=12. The total number of days in August is 31 days, and the cost amount included in the vesting period after dividing the amount of D8 is D8*12 / 31. In summary, the total external period cost = D7*21 / 31+D8*12 / 31.

[0080] Based on the above specific operations, the total assets of the subsequent acceptance (taking the second time as an example) = A2+B3+C7*21 / 31+C8*12 / 31+D7*21 / 31+D8*12 / 31.

[0081] In addition, during the monthly acceptance, users can manually check and cancel in the acceptance details list displayed by the system. Users can check the details that are not suitable for acceptance in this period and fill in the reasons for not being included in the acceptance, such as: 1. The quality of a purchased data resource does not meet the acceptance requirements and will not be accepted this time; or 2. Only externally purchased data will be accepted this time, and internal R&D expenses will be checked and canceled this time and will be executed at the next monthly acceptance.

[0082] Using the previous example, assuming that A1 does not meet the requirements during the first inspection, then A1 will be deducted. The amount of the first inspection will be A1+B2+C3*27 / 31+C4+C5+C6+C7*10 / 3+D5*26 / 31+D6+D7*10 / 31 Changed to B2+C3*27 / 31+C4+C5+C6+C7*10 / 3+D5*26 / 31+D6+D7*10 / 31.

[0083] If A1 fails to be accepted for the first time, and A1 meets the acceptance conditions during the second acceptance, then A1 will be included in the acceptance scope during the second acceptance. The amount of the second acceptance will be increased from A2+B3+C7*21 / 31+C8*12 / 31+D7*21 / 31+D8*12 / 31 Change to A1+A2+B3+C7*21 / 31+C8*12 / 31+D7*21 / 31+D8*12 / 31.

[0084] The subsequent measurement module is used to calculate the impairment and amortization of data assets. The specific contents are as follows: First, for intangible asset data assets, the amortization details are obtained according to the amortization method in the product acceptance module. Then, the user's choice of asset group or individual asset is obtained and impairment test is performed. Finally, based on the accounting standards, a list of asset impairment signs is listed to determine whether there are any impairment signs. Then, according to the inventory and intangible asset accounting standards, it is calculated whether the impairment amount needs to be accrued. If an impairment is required, it will be entered into the system.

[0085] Amortization is applicable to intangible data assets. Amortization starts in the month after the asset is accepted. Users can view the amortization details of each item on a monthly basis in the system.

[0086] Users can view the amortization details. The system automatically calculates the amortization details based on the amortization method that the user has filled in the acceptance module. Users can select a month to view or download the amortization details for that month for financial accounting. The specific algorithm for automatic amortization in the system is as follows, assuming that the book value is P, the net residual value rate is R (%), the initial estimated amortization period is Y, the accumulated amortization is A (the initial amount is 0), the accumulated impairment is D (the initial amount is 0), and the number of months amortized (initial is 0).

[0087] Calculate the book net residual value, the net residual value of the asset = P*R / 100; Calculate the book amortizable amount = book original value - net residual value - accumulated amortization - accumulated impairment; The remaining amortization months = the initial estimated amortization period is Y*12 - the number of amortization months; Monthly amortization amount = amortizable amount / number of remaining amortization months; Accumulated amortization (balance of this month) = accumulated amortization (balance of last month) + amortization amount of this month; Accumulated impairment (balance this month) = accumulated impairment (balance last month) + impairment amount this month (explained in detail in impairment); Net book value = original book value - accumulated impairment - accumulated amortization; Amortization stops when the net book value is less than or equal to the net residual book value.

[0088] When an enterprise makes an accounting estimate change and adjusts the total number of amortization months, it will simultaneously affect the remaining number of amortization months. Assume that the number of months adjusted is n, and n can be a negative number, indicating a reduction.

[0089] If the number of months is reduced, n is a negative number. If 1. (remaining amortization months + n) <= 0, the remaining amortization months are adjusted to 0, and the asset is amortized to the net residual value in one lump sum. If 2. (remaining amortization months + n) > 0, the asset will be amortized normally over the remaining amortization months.

[0090] The asset impairment module is used to regularly initiate impairment tests on data assets and obtain test results. The specific contents are as follows: Users need to initiate impairment tests on data assets regularly. The specific steps are as follows: In the first step, the user chooses to initiate an impairment test for an asset group or a single asset. The user can choose one of the two. The asset group impairment system prompts: evaluate the overall financial indicators of the project, calculate the total impairment of the asset group, and then allocate it; the single asset impairment system prompts: calculate through the income indicators of a single asset, etc., provided that the income indicators of a single asset can be reliably calculated.

[0091] The second step is to confirm the signs of impairment. The system lists the signs of asset impairment according to accounting standards. Users can judge whether there are signs of impairment item by item according to the list. If any of them exists, the system will determine that it is necessary to enter the calculation process (calculate the recoverable amount of intangible assets / calculate the net realizable value of inventory).

[0092] The third step is to confirm the impairment amount. Both data assets-intangible assets and data assets-inventory need to initiate impairment tests. The difference is that the calculation methods of the two are different.

[0093] When calculating the recoverable amount of intangible assets, the system prompts two calculation methods, namely the net amount after deducting disposal costs from the fair value and the present value of expected future cash flows.

[0094] From the net amount after deducting disposal costs from the fair value, the system automatically obtains the calculated book value of the data assets for the current month (the impairment of asset groups needs to be combined to calculate the total book value, and the impairment of a single asset takes the book value of the single asset). If the user can obtain reliable market transaction data for the product, the fair value can be reported, and the system prompts: In a fair transaction, the sales agreement price / the market price of the asset / in the absence of a sales agreement and an active market for the asset, the fair value of the asset should be estimated based on the best available information (reference the most recent transaction price of similar assets in the same industry). Fair value = the average transaction price of similar products based on reliable market transaction data. Disposal costs are the necessary internal expenses + necessary external expenses incurred in disposing of the asset. System prompt: It includes legal fees, related taxes, transportation fees, and direct expenses incurred to make the asset saleable, etc. The user fills in the necessary parameters for calculating the recoverable amount and provides the original basis for the judgment. The net amount after fair value minus disposal costs V1 = fair value - disposal costs. After completion, the user needs to upload the original voucher proving the above parameter indicators.

[0095] In the net cash flow discounting method, the system prompts the user to fill in various indicators. Among them: 1. Required rate of return, the system prompts: the pre-tax interest rate that reflects the current market time value of money and asset-specific risks must be a positive number. 2. The number of fiscal years in the forecast period (including this year), the system prompts: based on actual conditions, but it is not recommended to exceed 5 years. 3. Net cash inflow growth rate, the system prompts: unless the company can prove that a higher growth rate is reasonable, it should not exceed the long-term average growth rate of the company's products, markets, industries, or countries or regions where the company is located, or the long-term average growth rate of the market where the asset is located. Users can choose to predict by growth rate, only need to fill in the first fiscal year, and then the system will automatically calculate; or users can not fill in the growth rate, and fill in the expected net cash inflow for each fiscal year.

[0096] The calculation method is as follows: Calculate the distribution of the forecast period. The system is based on the number of fiscal years in the forecast period (including the current year) (set as n) and the year (set as y) and month (set as m) of the current impairment. The distribution months of the current year are m+1 to December. The number of remaining years (columns) is n-1, and the remaining years are y+1, y+2...y+(n-1); Calculate the discount period. The system first calculates the remaining months of the first year, 12-m. The first year discount period = (12-m) / 12; if m = 12, then the first year discount period = 1. The subsequent year discount rate is the previous year discount period + 1.

[0097] Calculate the discount factor. Discount factor = (1 / (1+required rate of return)) raised to the power of the discount factor. Calculate the net cash inflow (if the net cash inflow growth rate is filled in, if the growth rate is not filled in, no calculation is required). Calculate the annualized income for the first year. The first year's annualized net cash inflow = the first period's net cash inflow / the number of remaining months*12=the first period's net cash inflow / (12-m)*12. The second year's net cash inflow = the first year's annualized net cash inflow*(1+net cash inflow growth rate). The subsequent years' net cash inflow = the previous year's net cash inflow*(1+net cash inflow growth rate).

[0098] Discount amount = net cash inflow * discount factor. Net cash flow discount amount V2 = sum of discount amounts in each year. After completion, the user needs to upload the original voucher proving the above parameter indicators.

[0099] The recoverable amount is the higher of the net amount V1 of the fair value less disposal costs and the discounted net cash flow V2.

[0100] When the recoverable amount is greater than the net asset value, no impairment is required. When the recoverable amount is less than the net asset value, the system determines that an impairment provision is required and calculates the total impairment amount = net asset value - recoverable amount.

[0101] In the case of impairment of intangible assets, if it is a single asset impairment, no amortization is required and the value of the single asset will be added to the cumulative impairment amount. If it is an asset group impairment, amortization is required.

[0102] Let’s introduce inventory again. The impairment of inventory requires the calculation of net realizable value.

[0103] When calculating the net realizable value, users need to fill in the following: 1. Estimated selling price of inventory, prompting users to make judgments based on market fair prices and historical transaction prices; 2. Estimated costs to completion, prompting users to make judgments based on internal company data or industry experience. 3. Estimated sales expenses, prompting users to make estimates based on current market conditions or historical transaction conditions. 4. Related taxes, prompting users to estimate direct taxes on the sale of the product. Net realizable value = estimated selling price of inventory - estimated costs to completion - estimated sales expenses - related taxes. After completion, users need to upload original documents that prove the above parameter indicators.

[0104] After calculating the net realizable value of inventory, it needs to be compared with the net asset value. When the net realizable value is greater than the net asset value, no impairment is required. When the net realizable value is less than the net asset value, the system determines that an impairment provision is required and calculates the total impairment amount = net asset value - net realizable value.

[0105] In the case of inventory impairment, if it is a single asset impairment, no amortization is required and the value of the single asset will be added to the cumulative impairment amount. If it is an asset group impairment, amortization is required.

[0106] Step 4: Allocate the total impairment amount (applicable to asset group impairment). If an asset group impairment is initiated, the total impairment amount calculated in the previous step needs to be allocated to each asset.

[0107] Users can choose to have the system automatically calculate the amortization amount or manually amortize it. When calculating automatically, the amortization amount is allocated according to the net asset value weight of each asset in the asset group. When amortizing manually, the system verifies 1. Whether the total amount of the amortization amount of each asset reported by the user is equal to the total impairment amount; 2. Whether the amount of each asset amortization is less than or equal to the net asset value. The impairment amount is not allowed to be greater than the net asset value.

[0108] The termination confirmation module is used to initiate termination confirmation for confirmed data assets. The specific contents are as follows: The user selects an asset from the confirmed asset list and initiates termination confirmation. The user can choose the method of asset disposal, including sale, non-monetary asset exchange, donation, debt restructuring, investment, scrapping, write-off, etc. The user uploads the corresponding original voucher as evidence of disposal.

[0109] Users can view the list of terminated confirmations that have been initiated. If there is an operation, they can click to cancel the transfer. However, they must fill in the specific reason. System prompt: Reason for canceling the termination confirmation: Please describe the reason for canceling the termination confirmation. A reasonable reason must be provided for canceling the termination confirmation, otherwise it will have an adverse impact on the internal control of financial accounting. The user can cancel after filling in the form.

[0110] The asset report module is used to obtain the asset report by statistics and calculation of the measurement results of the cost accounting module, product acceptance module, subsequent measurement module, and termination confirmation module. The specific contents are as follows: Get the information disclosure details of any time period and any accounting subject (all items or single item) selected by the user. The relevant content will be automatically calculated according to the options. The asset report includes the development expenditure table, intangible asset table and inventory detail table.

[0111] Among them: The development expenditure table discloses the intangible asset development expenditure that has met the capitalization conditions but has not been accepted as of the end of the reporting period. The system automatically calculates the development expenditure details, and the specific calculation rules are as follows: (1) Beginning balance: the amount of expenditure after the capitalization time point that has not been accepted in the system at this time point. (2) Increased amount in this period: the internal cost calculation method is the total cost accounting amount of all projects that meet the capitalization time point and the beginning of the reporting period during this period to the end of the reporting period; the external cost calculation method is the total cost accounting amount of all projects that meet the capitalization time point and the beginning of the reporting period during this period to the end of the reporting period. (3) Decreased amount in this period: the total amount of intangible assets accepted during this period, which is consistent with the total amount of purchased and internal research and development in the intangible asset increase amount. (4) Ending balance = Beginning balance + Increased amount in this period - Decreased amount in this period. (5) In addition, according to whether the main source of data is external or internal, the development expenditure of purchased data assets (resources) and the development expenditure of self-developed data assets (resources) are distinguished.

[0112] In the intangible asset table, the system automatically calculates the information disclosure details of data assets (resources) - intangible assets. The specific calculation rules of the original book value are as follows: (1) The beginning balance of the original book value: the total original book value of all assets accepted in the system at the beginning of this period. (2) The increase in this period: the sum of the following three items (purchase, collection and processing, and other increases). (3) Purchases in the increase in this period: the total amount of external costs accepted during this period. (4) Internal research and development in the increase in this period: the total amount of internal costs accepted during this period. (5) Other increases in the increase in this period: deduct the items that lead to increases due to purchases and internal research and development, including: the total book value of inventory transferred to intangible assets during this period. (6) The decrease in this period: the sum of the following three items (disposal, invalidation and termination of recognition, and other decreases). (7) Disposal in the decrease in this period: the total original book value of the following events that led to termination of recognition during this period. Including: sale, non-monetary asset exchange, donation, debt restructuring, and investment. (8) Decrease in the current period due to invalidation and termination of recognition: the total original book value of the assets that were scrapped or written off during the current period. (9) Other decreases in the current period due to reduction: the total book value of the assets that were deducted from purchases and internal research and development, including: the total book value of the inventory transferred to intangible assets during the current period. (10) Ending balance: beginning balance + increase in the current period - decrease in the current period.

[0113] For intangible assets, the calculation rules for accumulated amortization are as follows: (1) Accumulated amortization: Beginning balance: The total accumulated amortization of all assets accepted in the system at this point in time. (2) Increases during the period: The accumulated amortization increases of assets accepted during the period. (3) Decreases during the period: The sum of the following three items (disposal, invalidation and termination of recognition, and other decreases). (4) Disposal in the decrease during the period: The total amount of book amortization that resulted in termination of recognition due to the following events during the period. Including: sales, non-monetary asset exchanges, donations, debt restructuring, and investments. (5) Invalidation and termination of recognition in the decrease during the period: The total amount of book amortization that resulted in termination of recognition due to scrapping and write-off during the period. (6) Other decreases in the decrease during the period: Items that resulted in reductions due to disposal and invalidation and termination of recognition, including: The total amount of amortization of intangible assets transferred to inventory (or other assets) during the period. (7) Ending balance: Ending balance = Beginning balance + Increases during the period - Decreases during the period.

[0114] For intangible assets, the calculation rules for impairment provision are as follows: (1) Impairment provision: Beginning balance: the total amount of accumulated impairment of all assets accepted in the system at this point in time. (2) Increases during the period: the impairment of all assets accepted during the period. (3) Decreases during the period: the total amount of accumulated impairment of assets derecognized during the period + the total amount of impairment reversals during the period. (4) Ending balance: Ending balance = Beginning balance + Increases during the period - Decreases during the period. (5) Book value: Ending book value: Ending balance of original book value - Ending balance of accumulated amortization - Ending balance of impairment provision. (6) Beginning book value: Beginning balance of original book value - Beginning balance of accumulated amortization - Beginning balance of impairment provision.

[0115] In the inventory table, the system automatically calculates the information disclosure details of data assets (resources) - inventory. Since the semi-finished products and finished products of the inventory category are classified as one accounting item inventory, there is no need to distinguish between the two tables. The specific calculation rules of the book value are as follows: (1) Book value 1. Opening balance: the amount of expenditure after the capitalization point that has not been accepted in the system at this time point + the total original value of the inventory assets that have been accepted. (2) Increased amount in this period: the summary of the following three items (including purchases, collection and processing, and other increases). (3) Purchases in the increase amount: the external costs of the total cost accounting from the start of all project cycles in this period to the beginning of the reporting period to the end of the reporting period. (4) Collection and processing in the increase amount: the internal costs of the total cost accounting from the capitalization point to the beginning of the reporting period to the end of the reporting period. (5) Other increases in the increase amount: deducting the above purchases and other increased costs of collection and processing, including: the total book value of the inventory transferred to intangible assets in this period. (6) Decreases during the current period: the sum of the following three items (including sales, invalidation and termination of recognition, and other reductions). (7) Sales in the current period reduction: the total accumulated amortization of assets sold during the period. (8) Invalidation and termination of recognition in the current period reduction: the total original book value of assets terminated due to scrapping and write-off during the period. (9) Other decreases in the current period reduction: the total original book value of assets terminated due to the following events during the period. Including: non-monetary asset exchanges, donations, debt restructuring, investments. The total book value of inventory transferred to intangible assets during the period. (10) Ending balance: Ending balance = Beginning balance + Increases during the period - Decreases during the period.

[0116] In the inventory statement, the calculation rules of the impairment provision are as follows: (1) Opening balance of inventory impairment provision: the total amount of accumulated impairment of all assets accepted in the system at this point in time. (2) Increases during the period: the impairment of all assets accepted during the period. (3) Decreases during the period: the sum of the following two items (reversals and write-offs). (4) Reversals in the decrease during the period: the total amount of reversals of inventory impairment provision during the period. (5) Write-offs in the decrease during the period: the total amount of decreases in impairment provision due to sales or other disposals of inventory during the period. (6) Book value Ending book value: the ending balance of book value - the ending balance of accumulated amortization - the ending balance of impairment provision. (7) Beginning book value: the beginning balance of book value - the beginning balance of accumulated amortization - the beginning balance of impairment provision.

[0117] The above basic modules also include: The value assessment module is a calculation model established based on the assessment methods, procedures, calculation conditions, and calculation methods stipulated by the state, and is used to assess the value of data assets. The specific contents are as follows: The value assessment module assesses the value of data assets through revenue forecast amount, profit sharing rate, discount rate and assessment cycle. It displays the assessed value and assessed value-added amount of each project. Users can fill in the external assessment results of cost method, income method and market method in the system. At the same time, the system has a built-in income method self-assessment calculator, and users can fill in the parameters and the system will calculate the assessment amount of the project. The specific calculation method is as follows: The first step is to forecast project revenue. The system prompts the user to fill in the evaluation base date, forecast period, revenue growth rate and other indicators. Then the system calculates the forecast revenue amount for each accounting period of the revenue forecast based on the reported information.

[0118] The second step is to predict the share rate. First, determine the revenue method. If the revenue method is external sales or service provision: comprehensively consider (1) the contribution ratio of data assets to all factor resources (net profit contribution ratio) and (2) net profit margin. Revenue share rate = net profit contribution ratio * net profit margin. Tips for special cases: cases with high share rates. Directly obtain licensing revenue through data assets, and data assets are the only production factor. And because the replication cost of data assets approaches 0, the share rate may approach 100%. If the revenue method is internal use: cases where data assets used internally achieve cost reduction and efficiency improvement. In the case of reducing costs and saving expenses, the cost savings achieved by adding data assets can be directly regarded as excess revenue. Revenue * revenue share rate = excess revenue. Revenue share rate = the proportion of excess revenue to revenue. The system prompts that the revenue share rate can be obtained by (1) table lookup method, determined based on the reference value and distribution table of international industry technology share rates; (2) scoring method, obtained by the analytic hierarchy process (AHP) calculation process table.

[0119] The third step is the discount rate. Discount rate = risk-free rate + risk-reward rate. The risk-free rate can refer to the yield to maturity of 10-year (or above) government bonds. The risk-reward rate needs to consider factors such as data security risk, circulation risk, regulatory risk, and management risk of the project assets to determine the value range.

[0120] Step 4: Discount period. The undiscounted period of the first year = the remaining months of the first year of the forecast period / 12, and the second year is the remaining months of the previous year's forecast period / 12 + 1.

[0121] Step 5: Discount factor. Discount factor = 1 / (1+discount rate) raised to the power of (discount period).

[0122] Step 6: Income contribution value. Income contribution value = predicted project income * predicted profit sharing rate.

[0123] Step 6: Data asset contribution limit. Data asset contribution limit = revenue contribution value * discount factor Step 7: Data asset evaluation amount. Data asset evaluation amount = the sum of all predicted data asset contribution limits.

[0124] At the same time, the system compares the appraisal amount with the book amount and calculates the appraisal value-added amount. The user calculates the appraisal value by filling in the appraisal subject, appraisal details, appraisal scope, appraisal materials, appraisal procedures, appraisal methods, and valuation pricing. Finally, the system forms an (internal) appraisal report and calculates the appraisal amount. If there is a trading market, it can also be appraised according to the market method. The appraisal value-added amount of each of the above items = appraisal amount - book amount.

[0125] The data information management module is used for data information maintenance and management. The specific contents are as follows: Displays the maintenance status of data, including: Users can maintain data information management in the system, and users need to regularly upload data operation and maintenance information of each project, including: data generation (data source), data storage, data transmission, data application technology, data support equipment, data management personnel, data protection, etc.

[0126] The system will display based on the maintenance data: total data volume = the sum of all individual project data volumes; data storage volume = the sum of all individual project data storage volumes; total data volume = structured data + unstructured data; data authorization status: authorized data volume = the sum of authorized data volume for each project; unauthorized data volume = the sum of unauthorized data volume for each project. Authorized (ratio) = authorized data volume / data storage volume; unauthorized (ratio) = unauthorized data volume / data storage volume.

[0127] The above authorized collection distribution is summarized according to the collection method of each project. At the same time, users can view the specific data information of each project according to the project.

[0128] The quality and safety module is used for data asset-related quality system certification and safety system certification. The specific contents are as follows: Display the quality and safety system certification and evaluation status of the data. Users can maintain the quality and safety management process of data assets in the system, and the system will display the quality and safety management status of each project.

[0129] Each project user uploads internal or external evaluation and certification evidence for the certification body and validity period of the quality and safety system. The system will summarize and display the certification and evaluation status of the quality and safety system of the enterprise as a whole and each project.

[0130] The credential management module is used to collect, store and view user credentials. The specific contents are as follows: In the operation space, users collect the entire chain of evidence for data asset entry. In the credential management-display space, users can view the completeness of the credentials at any time for easy supplementation and improvement. In each project, users can view the integrity of various types of credentials through credential management. Including: decision-making credentials, transaction credentials, development cost credentials, compliance credentials, value credentials, and data management credentials.

[0131] Decision-making vouchers include the following items: meeting resolutions, internal control design documents, internal control operation documents, feasibility study reports, project establishment reports, budget reports, and other decision-making documents. The completeness percentage of each item = the number of vouchers uploaded for the item / the number of vouchers applicable to the item.

[0132] Transaction vouchers include the following items: business contracts, business invoices, non-monetary asset exchange agreements, investment agreements, debt restructuring agreements, donation certification documents, payment vouchers, and other business vouchers. The completeness percentage of each item = the number of vouchers uploaded for that item / the number of vouchers applicable to that item.

[0133] Development cost vouchers include the following items: R&D personnel cost expenditure vouchers, R&D equipment depreciation vouchers, R&D software amortization vouchers, cost allocation vouchers, and other R&D vouchers. The completeness percentage of each item = the number of vouchers uploaded for the item / the number of vouchers applicable to the item.

[0134] Compliance certificates include the following items: data holding certificate, data processing and use certificate, data product operation certificate, data asset certification related certificates, data asset / product registration certificate, data rights confirmation registration certificate, intellectual property registration certificate, data authorization certificate, and legal opinion related documents. The completeness percentage of each item = the number of certificates uploaded for that item / the number of certificates applicable to that item.

[0135] Value certificates include the following items: market research reports, value analysis reports, product demand reports, documents proving the open market transaction price, and evaluation reports.

[0136] Data management vouchers include the following items: data asset management and internal control related documents, data asset acceptance documents, data asset usage documents, data asset maintenance documents, data asset disposal documents, and quality and safety evaluation related documents. The completeness percentage of each item = the number of vouchers uploaded for that item / the number of vouchers applicable to that item.

[0137] The central cockpit module is used to display data related to data assets in real time. The specific contents are as follows: Based on the statistics, analysis and automatic calculation of the whole process, all matters and all data of data asset entry, data asset related data is calculated based on the summary of all modules. The data asset related data includes: the total number of projects, the distribution of project application fields, the data ownership relationship, the total amount of data assets, the amount entered into the table, the amount that can be entered into the table, the amount to be accepted, the total amount of data assets, the estimated value of data assets and the complete proportion of asset certificates. The specific calculation method is listed in detail below: The total number of items includes: (1) the number of items classified as inventories and (2) the number of items classified as intangible assets. Total number of items = number of items classified as inventories + number of items classified as intangible assets.

[0138] Project application field distribution display: the distribution of all projects in various data application fields.

[0139] The data ownership relationship is displayed in all projects separately. Confirmed ownership = the number of projects that have completed ownership confirmation; Unconfirmed ownership = the number of projects that have not completed ownership confirmation. Total number of projects = Confirmed ownership (number of projects) + Unconfirmed ownership (number of projects).

[0140] Total amount of data assets = amount already entered into the table + amount available for entry into the table + amount awaiting acceptance.

[0141] Amounts already recorded in the balance sheet: Amounts that meet all the conditions for recording in the balance sheet and that the enterprise has confirmed to be recorded in the financial account set.

[0142] Amount that can be entered into the table: Amount that meets all the conditions for entry into the table but has not yet been recorded in the financial account set by the enterprise. Function: remind customers to enter the account in time.

[0143] Amount to be accepted: The total amount of development expenditure and semi-finished products that meet the capitalization conditions but have not yet been accepted. (To be converted into intangible assets and inventory after acceptance) The total amount of data assets shows: (1) the number of recorded information items in the data assets, (2) the total data storage volume, and (3) the distribution of structured and unstructured data.

[0144] Data asset estimated value = the total assessed value of all project data assets. 1. The assessed value of each project can be assessed using the income approach. 2. If there is a trading market, it can also be assessed using the market approach.

[0145] The asset voucher completeness ratio = the average voucher completeness ratio of all projects. It reflects the completeness of the evidence obtained by the user and whether the user has collected necessary and sufficient evidence to meet the conditions for entry into the table.

[0146] Although the embodiments of the present invention have been disclosed above, they are not limited to the applications listed in the specification and the embodiments. It can be fully applied to various fields suitable for the present invention. For those familiar with the art, additional modifications can be easily realized. Therefore, without departing from the general concept defined by the claims and equivalent scope, the present invention is not limited to the specific details and the illustrations shown and described here.

Claims

1. A data asset entry management system, characterized in that: It includes basic module, financial module and management module, among which: The basic module includes: Data information management module, used for data information maintenance and management; Compliance confirmation module, used to diagnose business compliance and evaluate data ownership; Value assessment module, used to assess the value of data assets; The financial module includes: Project budget module, used for data project budget preparation and adjustment; The development phase confirmation module is used to analyze evidence to confirm the development phase date of development data assets; Cost accounting module, used to collect development expenditures or related costs generated by data assets; An income accounting module, used to collect relevant income generated by the data assets; The capitalization confirmation module is used to confirm whether the capitalization conditions have been met and obtain the result of meeting the capitalization conditions; Product acceptance module, used to perform data asset acceptance for the data asset project cycle; Subsequent measurement module, used to calculate data asset impairment and amortization; Termination confirmation module, used to initiate termination confirmation for confirmed data assets; An asset report module, used for obtaining an asset report by statistics and calculation of the measurement results of the cost accounting module, the product acceptance module, the subsequent measurement module and the termination confirmation module; The management module comprises: Project management module, used for data project information review, recording and statistical analysis; Internal control module, used to evaluate and analyze the integrity of the internal control system; Quality and safety module, used for quality system certification and safety system certification related to data assets; The credential management module is used to collect, store and review user electronic credentials.

2. The data asset entry management system according to claim 1, characterized in that: The compliance confirmation module is used to: Conduct detailed diagnosis of enterprise-level compliance and data asset business compliance, and obtain compliance completeness through information statistics; According to the business model analysis, determine the type of ownership that the user should obtain, including: ownership rights, use rights and product operation rights; Based on the data source and ownership type, determine the evidence corresponding to the ownership type for matching and verification.

3. The data asset entry management system according to claim 2, characterized in that: In the project management module, the basic project data includes at least: project name, project number, field classification, application scenario, product introduction, main source of data resources, asset purpose, asset type, asset validity period, right restrictions and data update frequency; the project value analysis data includes at least: project cycle, project goals, target customers, profit forecast, market analysis and competition analysis.

4. The data asset entry management system according to claim 3 is characterized in that: The product acceptance module is used to: Obtain the acceptance date, which is no earlier than the project start date and no earlier than the earliest period cost start date or the earliest point-in-time cost; Obtain the acceptance cost, which shall not be earlier than the project start date. The internal cost of self-developed data assets in the acceptance cost shall not be earlier than the start date of the development phase. The acceptance cost includes: external period cost, external point-in-time cost, internal period cost and internal point-in-time cost; For intangible data assets, confirm the depreciation method, depreciation period and net residual value rate.

5. The data asset entry management system according to claim 4 is characterized in that: The subsequent metering module is used for: For the intangible asset data assets, obtain amortization details according to the amortization method in the product acceptance module; Obtain the user's choice of asset group or individual asset and conduct impairment test; Determine whether there are signs of impairment based on the list of signs of impairment listed in accounting standards, and determine whether it is necessary to make an impairment provision based on the accounting standards for inventories and intangible assets.

6. The data asset entry management system according to claim 5, characterized in that: In the asset report module, the asset report includes: Development expenditure statement, which includes data on development expenditure of intangible assets that have met capitalization conditions but have not yet been accepted as of the end of the reporting period; Intangible assets table, which includes detailed information disclosure of intangible assets of data assets; Inventory details table, which includes detailed information disclosure data of data asset inventory.

7. The data asset entry management system according to claim 6, characterized in that: The value assessment module assesses the value of data assets through the revenue forecast amount, sharing rate, discount rate and assessment period, and calculates the added value and the added value rate.

8. The data asset entry management system according to claim 7, characterized in that: The data information includes: total data volume, data structure, data source, data provider, data collection authorization status, data storage volume, data authorization time limit, collection frequency, and data dictionary.

9. The data asset entry management system according to claim 8, characterized in that: The basic module also includes: a central cockpit module, which is used to display core data related to data assets in real time. The core data related to data assets include: the total number of projects, the distribution of project application fields, data ownership relationships, the total amount of data assets, the amount already entered in the table, the amount that can be entered in the table, the amount to be accepted, the total amount of data assets, the estimated value of data assets and the completeness ratio of asset certificates.

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