数据资产入表驱动企业数字化转型的机制与路径研究

Research on the Mechanism and Path of Driving Enterprise Digital Transformation through Data Asset Accounting

摘要: 在数字经济成为国家战略选择、数据资产确立企业核心生产要素地位的背景下，数据资产入表作为数据要素市场化配置关键环节，成为企业数字化转型重要驱动力。本文旨在深入剖析数据资产入表驱动企业数字化转型的机制与路径，为企业发展提供理论与实践参考。研究采用“入表–数据治理–业务重构–转型升级”路径展开分析，结果显示：数据资产入表通过优化数据资源配置机制与提升数据价值转化效率机制，为企业数字化转型提供核心动力。同时研究发现，数据资产入表驱动转型路径中存在数据确权难、价值评估困境等问题，需通过完善相关政策推动企业数字化转型深化。

Abstract: Under the background where the digital economy has become a national strategic choice and data assets have been established as a core production factor for enterprises, the inclusion of data assets in the balance sheet, as a key link in the market-oriented allocation of data elements, has become an important driving force for the digital transformation of enterprises. This paper aims to deeply analyze the mechanism and path through which the inclusion of data assets in the balance sheet drives the digital transformation of enterprises, providing theoretical and practical references for the development of enterprises. The research adopts the path of “inclusion in the balance sheet—data governance—business restructuring—transformation and upgrading” for analysis. The results show that the inclusion of data assets in the balance sheet provides core impetus for the digital transformation of enterprises through optimizing the mechanism of data resource allocation and enhancing the efficiency of data value conversion. Meanwhile, the research finds that there are problems such as difficulty in data rights confirmation and value assessment in the path of driving transformation through the inclusion of data assets in the balance sheet, and it is necessary to promote the deepening of enterprise digital transformation by improving relevant policies.