Paper Infomation
Research on Accounting Treatment of Enterprise Data Assets
Full Text(PDF, 42KB)
Author: Kai Xu
Abstract: Under the national strategic emphasis on the digital economy, data has emerged as a critical production factor in the digital era, permeating all sectors and serving as a dynamic driver for enterprise innovation and development. Despite its pivotal role, data resources have not been formally recognized with economic attributes or subjected to comprehensive accounting standards, resulting in their weak integration with financial statements. This disconnect severely constrains the growth of the data element market and the effective realization of its intrinsic value. Against this backdrop, this study centers on the Interim Provisions on Accounting Treatment of Enterprise Data Resources issued by China's Ministry of Finance, synthesizing current research on the recognition of enterprise data resources in financial reporting. It systematically explores the accounting procedures for data resources and identifies implementation challenges, aiming to establish a standardized framework for data resource accounting practices. The findings are expected to provide actionable insights for refining data governance mechanisms and advancing the digital economy in China.
Keywords: Data Resources, Accounting Treatment
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