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In the process of rapid development of big data technology, the digital technology revolution is developing faster and faster. In the context of big data, the data resources of enterprises have been equipped to become data assets. The corporate financial accounting system requires effective accounting treatment and information presentation of data assets. This is a problem that must be addressed in the current corporate development process. This article researches and analyzes the accounting treatment of enterprise data assets and the related content of information presentation. The author also discussed the specific characteristics of data assets in the course of enterprise operation, and how to strengthen the classification research work of data assets. This can improve the effectiveness of the data asset information presentation model, and provide a reference for similar enterprise data asset business and related information disclosure. This is also conducive to give full play to the value discovery function of accounting information in the development process of the enterprise, and reduce the problem of asymmetry of internal and external information.

Research on Accounting Treatment and Information Presentation of Enterprise Data Assets