数字化转型下的数据资产财务实现——入表实践、挑战与跨境启示

Financial Realisation of Data Assets in Digital Transformation—On-Balance-Sheet Practices, Challenges and Cross-Border Implications

摘要: 本文以财政部2023年《企业数据资源相关会计处理暂行规定》为背景，选取指南针公司为案例，分析其2015~2024年间数据资源在财务报表中的确认、计量与披露实践。研究发现，该公司将自用数据资源确认为无形资产，将拟出售数据相关支出计入存货，初步构建表内确认框架，但利润表中未单列数据收入、研发支出费用化及表外披露有限等问题，凸显会计准则与数据资产动态价值之间的错配。基于跨境电商企业数据资产化需求与跨境合规挑战，本文从确权合规、分类计量、价值披露、估值探索四方面提出启示，以期为相关企业在会计新规下规范数据资产入表、完善披露与提升市场化能力提供参考。

Abstract: This paper, set against the backdrop of the Ministry of Finance’s 2023 “Interim Provisions on Accounting Treatment for Enterprise Data Resources”, examines Compass Company as a case study to analyse its practices in recognising, measuring, and disclosing data resources within financial statements from 2015 to 2024. Research findings reveal that the company recognises self-used data resources as intangible assets and accounts for expenditures related to data intended for sale as inventory, thereby establishing an initial on-balance-sheet recognition framework. However, issues such as the absence of separately presented data revenue in the income statement, the expensing of R&D expenditures, and limited off-balance-sheet disclosures highlight the mismatch between accounting standards and the dynamic value of data assets. Addressing cross-border e-commerce enterprises’ data assetisation needs and compliance challenges, this paper offers insights across four dimensions: rights confirmation compliance, classification and measurement, value disclosure, and valuation exploration. These aim to guide relevant enterprises in standardising data asset recognition under new accounting regulations, enhancing disclosure practices, and strengthening market competitiveness.