数据资产入表赋能企业数字化转型的路径与对策研究

Study on Pathways and Countermeasures for Empowering Enterprise Digital Transformation through the Inclusion of Data Assets in Balance Sheets

摘要: 企业从数据要素到数据资产入表是数据价值化的重要环节，对于推动企业数字化转型具有重要影响。当前，我国企业数据资产入表工作还处在起步阶段，在数据确权、数据分类、数据评估以及数据治理制度等方面还存在着一些问题亟待解决。《企业数据资源相关会计处理暂行规定》的正式实施，标志着数据资产入表从理论探讨走向企业实践，对企业财务管理与数字化转型提出了新要求。数据资产通过化解财务困境、提高资源配置效率，能够显著提升企业新质生产力，而数字化转型程度越高，这种促进效应越明显。针对以上问题，本文从战略层面、管理层面、技术层面、合规层面4个方面提出了相关建议，以期通过数据资产入表这一关键抓手，系统性地赋能企业数字化转型与高质量发展。

Abstract: The journey of enterprise data from a factor of production to an asset included in the balance sheet is a crucial link in the value realization of data, significantly impacting the promotion of enterprise digital transformation. Currently, the inclusion of data assets in corporate balance sheets in China is still in its initial stage, facing several urgent issues related to data rights confirmation, data classification, data valuation, and data governance systems. The formal implementation of the “Interim Provisions on Accounting Treatment of Enterprise Data Resources” marks a shift for data asset inclusion from theoretical discussion to enterprise practice, imposing new requirements on corporate financial management and digital transformation. By alleviating financial difficulties and improving resource allocation efficiency, data assets can significantly enhance an enterprise’s new quality productive forces, an effect that becomes more pronounced with higher degrees of digital transformation. In response to the aforementioned problems, this paper proposes relevant countermeasures from four aspects: strategic, managerial, technical, and compliance levels. The aim is to systematically empower enterprise digital transformation and high-quality development through the critical lever of including data assets in balance sheets.