数字医疗企业数据资产会计处理研究——以金域医学为例

Research on Accounting Treatment of Data Assets in Digital Healthcare Enterprises—A Case Study of KingMed Diagnostics

摘要: 随着数据资源相关会计处理规范的施行，数据资产入表成为数字医疗企业会计实务的重要议题。以金域医学为案例，其依托可信数据空间明确数据控制权，将数据资源分别确认为无形资产和开发支出；采用历史成本法初始计量、5年直线法摊销，披露基本合规但充分性不足。该案例表明，厘清数据权属、聚焦医疗场景、建立研发成本归集体系是数字医疗企业数据资产入表的关键环节。

Abstract: Following the implementation of accounting regulations pertaining to data resources, the recognition of data assets on the balance sheet has become a pivotal issue in the accounting practice of digital healthcare enterprises. Taking KingMed Diagnostics as a case study, the company relies on a trusted data space to clarify data control rights, and recognises its data resources as intangible assets and development expenditure respectively. It adopts the historical cost method for initial measurement and applies straight-line amortisation over a five-year period. The related disclosures are basically compliant but lack sufficient adequacy. This case demonstrates that clarifying data ownership, focusing on medical-specific scenarios, and establishing a robust system for accumulating R & D costs are critical steps for digital healthcare enterprises to bring data assets onto the balance sheet.