上市公司数据资产入表现状、困境以及建议

Current Situation, Dilemmas and Suggestions of Data Assets Recognition in Listed Companies

摘要: 数据资产是企业创造收益、提升竞争力的关键，但当前入表短板使其价值充分释放存在局限，探索入表优化路径至关重要。本文聚焦我国A股上市公司2024~2025年数据资产入表企业，从入表规模、行业分布、区域差异分析现状，发现企业普遍面临双重困境：因合规风险与计量难题“不敢入”，因成本压力与价值不确定性“不愿入”。基于此，本研究提出完善数据资产管理制度、优化入表流程降本增效、健全市场机制激活数据价值的建议，为企业数据资产化提供参考。

Abstract: Data assets are crucial for enterprises to generate revenue and enhance competitiveness. However, existing deficiencies in their recognition on financial statements prevent their full value from being unlocked, making it essential to explore optimized approaches for bookkeeping. Focusing on A-share listed companies in China that recognized data assets on financial statements during 2024~2025, this paper analyzes the current situation from the perspectives of bookkeeping scale, industrial distribution and regional differences. It finds that enterprises generally face two major dilemmas: they hesitate to recognize data assets due to compliance risks and measurement difficulties, and are reluctant to do so amid cost pressures and uncertain value. Accordingly, this study proposes suggestions including improving the management system for data assets, optimizing bookkeeping procedures to cut costs and boost efficiency, and refining market mechanisms to unlock the value of data. The research can serve as a reference for enterprises in the monetization and capitalization of data assets.