中国企业数据资源入表的实践探索、发展趋势与路径建构

Capitalizing Data Resources on Chinese Enterprise Balance Sheets:Practical Exploration,Development Trends,and Path Construction

作为我国数字经济发展历程中最为关键、最重要的事件之一,企业数据资源入表对激发数据要素价值和发展新质生产力具有重要的示范性意义。然而在现阶段,企业在数据资源入表工作还面临着数据资产确认难、计量难、披露难等困难和挑战。为推动企业加快数字化转型的步伐,提高企业利用数据资产强化投融资能力,北京、上海、深圳、广州等地围绕企业数据资源入表工作开始了积极探索,并为其他省市提供了有益借鉴。从发展趋势来看,随着企业数据资源入表相关标准和技术细则的陆续完善,该项工作将按照“先易后难”的原则稳健推广。各地各行业应因地制宜,通过搭建企业数据资源入表综合服务平台、强化数据资产化生态体系建设、鼓励和支持国有企业发挥示范带头作用等多种途径,稳步推进企业数据资源入表工作,以企业数据资源入表推动数据资产化、价值化,赋能数字经济高质量发展。

As a pivotal event in the development of China’s digital economy,capitalizing enterprise data resources on balance sheets is crucial for unlocking the value of data elements and fostering new quality productive forces.Currently,enterprises face challenges in confirming,measuring,and disclosing their data assets.To accelerate enterprises’digital transformation and enhance their capabilities to leverage data assets for investment and financing,cities like Beijing,Shanghai,Shenzhen,and Guangzhou have pioneered proactive approaches,offering valuable insights for other regions.Looking ahead,the steady promotion of capitalizing enterprise data resources on balance sheets will follow the principle of“easier first,harder later,”facilitated by the establishment of relevant standards and technical specifications.Various regions and sectors of China should adopt tailored approaches aligned with local conditions such as establishing comprehensive service platforms,developing the data assetization ecosystem,and encouraging state-owned enterprises to lead by example.This strategic approach will drive the assetization and value realization of data resources,thereby empowering the high-quality development of the digital economy.