数据资产入表的现实困境及优化路径研究——基于会计确认与计量视角

Research on Realistic Dilemma and Optimization Path of Data Assets Included in Financial Statements—Based on Accounting Recognition and Measurement Perspective

摘要: 随着数字经济的深入发展，数据已被普遍视为关键的生产要素。2024年1月1日，财政部《企业数据资源相关会计处理暂行规定》正式实施，标志着我国数据资产化进程迈入实质性阶段。文章首先厘清数据资产的概念边界与关键支撑理论，并结合A股上市公司实践，分析当前政策环境下企业数据资产入表的行业分布与主体分布等现状特征。在此基础上，深入剖析企业在会计确认、计量及披露层面面临的多重现实困境，并探究其深层成因。最后，从健全会计准则、构建多维评估体系、强化业财融合与数据治理、完善外部监管体系四个维度，提出针对性的优化路径。本研究对于推动数据资源向可量化、可报告的资产转化，提升企业价值透明度，助力数据要素市场高质量发展，具有重要的理论与现实意义。

Abstract: With the deepening development of the digital economy, data is widely regarded as a critical production factor. On January 1, 2024, the Ministry of Finance’s “Interim Provisions on Accounting Treatment of Enterprise Data Resources” came into effect, marking China’s data assetization process entering a substantive phase. This article first clarifies the conceptual boundaries and key supporting theories of data assets, then analyzes the current status of industry distribution and entity distribution of enterprise data assets in the policy environment through practices of A-share listed companies. Building on this foundation, it delves into the multiple practical challenges enterprises face in accounting recognition, measurement, and disclosure, while exploring their underlying causes. Finally, it proposes targeted optimization paths from four dimensions: improving accounting standards, constructing a multi-dimensional evaluation system, strengthening industry-finance integration and data governance, and enhancing external regulatory frameworks. This research holds significant theoretical and practical implications for promoting the transformation of data resources into quantifiable and reportable assets, enhancing corporate value transparency, and facilitating high-quality development of the data factor market.