商贸零售企业数据资产入表实践研究

Research on the Practice of Data Asset Recording in the Financial Statements of Commercial and Retail Enterprises

摘要: 本文以浙江小商品城为例，探讨商贸零售企业数据资产入表的实践路径。通过分析其2023~2025年财务报告，系统梳理数据资产在确认、计量、报告等环节的具体处理方法。研究发现，公司通过细化会计科目、差异化摊销政策和完善表外披露，实现了数据资源的资产化转化。2024年数据资源入表金额达2679.31万元，数据服务收入贡献3.41亿元，有效提升了企业价值和市场竞争力。研究表明，数据资产入表实践需要兼顾会计准则与业务特性，在政策框架下进行适度创新。

Abstract: Taking Zhejiang Small Commodities City as an example, this paper explores the practical path of recording data assets in the financial statements of commercial and retail enterprises. By analyzing its financial reports from 2023 to 2025, the specific handling methods of data assets in the confirmation, measurement, and reporting stages are systematically sorted out. The research finds that the company has achieved the assetization transformation of data resources through detailed accounting subjects, differentiated amortization policies, and improved off-balance sheet disclosures. In 2024, the amount of data resources recorded in the financial statements reached 26.7931 million yuan, and the contribution of data service income was 341 million yuan, effectively enhancing the enterprise value and market competitiveness. The research indicates that the practice of recording data assets in financial statements needs to balance accounting standards and business characteristics and conduct moderate innovation within the policy framework.