国内数据资产入表经济后果研究

A Study on the Economic Consequences of Recognizing Domestic Data Assets on Balance Sheets

摘要: 2024年《企业数据资源相关会计处理暂行规定》的落地实施，使数据资产入表的经济后果成为学界关注的新兴议题。本文对国内该领域的实证文献进行了系统梳理。在测度手段上，现有成果主要运用文本分析路径与财务估值路径两类方法，其中前者虽能较好反映数据资产的信息内涵，但其刻画的是企业披露行为而非实际持有规模，存在固有的测度偏差。在经济影响层面，既有证据表明数据资产在优化资本市场表现、缓解融资约束、驱动企业创新及增强组织韧性等方面总体发挥积极作用。在此基础上，文章从测度体系完善、动态机制追踪及外部效应拓展三个维度提出了后续研究的可行方向。

Abstract: The implementation of the 2024 “Interim Provisions on Accounting Treatment of Enterprise Data Resources” has made the economic implications of recognizing data assets on the balance sheet an emerging topic of academic interest. This paper provides a systematic review of empirical literature in this field in China. In terms of measurement approaches, existing studies primarily employ two methods: text analysis and financial valuation. While the former can effectively reflect the informational content of data assets, it characterizes corporate disclosure behavior rather than the actual scale of holdings, resulting in inherent measurement biases. In terms of economic impact, existing evidence suggests that data assets generally play a positive role in optimizing capital market performance, alleviating financing constraints, driving corporate innovation, and enhancing organizational resilience. Building on this, the paper proposes feasible directions for future research across three dimensions: refining measurement systems, tracking dynamic mechanisms, and expanding the analysis of external effects.