企业信息化背景下数据资产入表的实施路径与策略探索

Exploration of Implementation Paths and Strategies for Data Asset Recognition in Financial Statements Amid the Wave of Enterprise Informatization

摘要: 随着企业信息化进程的深度推进，数据资产已成为企业核心竞争力的重要组成部分，数据作为与土地、劳动力、资本、技术并列的第五大生产要素，其资产化价值愈发关键。本研究聚焦企业信息化背景，系统探讨了数据资产入表的实施路径，包括数据盘点与整合、数据治理与质量提升、数据资产确权、价值评估及会计处理等关键环节。研究发现，规范的数据治理是数据资产入表的基础前提，科学的价值评估方法是入表准确性的核心保障，而适配的会计处理机制则是入表落地的关键支撑。该研究为企业有效推进数据资产入表工作提供了可借鉴的实施框架，也为数据资产价值管理的理论研究补充了实践层面的参考。

Abstract: With the in-depth advancement of enterprise informatization, data assets have become an important part of an enterprise’s core competitiveness. As the fifth major factor of production alongside land, labor, capital, and technology, the asset value of data is becoming increasingly critical. Focusing on the context of enterprise informatization, this study systematically explores the implementation paths of data asset recognition in financial statements, covering key links such as data inventory and integration, data governance and quality improvement, data asset ownership confirmation, value evaluation, and accounting treatment. The study finds that standardized data governance is the basic prerequisite for data asset recognition in financial statements, scientific value evaluation methods are the core guarantee for the accuracy of such recognition, and an appropriate accounting treatment mechanism is the key support for the implementation of this recognition. This study provides a reference implementation framework for enterprises to effectively promote the work of data asset recognition in financial statements, and also supplements practical references for the theoretical research on data asset value management.