数据资源入表赋能企业新质生产力的应用实践——以山东高速集团为例

The Application Practice of Data Resource Entry into Financial Reports to Enable the New Quality Productivity of Enterprises--Taking Shandong Hi-Speed Group as an Example

党中央、国务院高度重视数字经济发展,各大部委相继出台激活数据要素的相关政策、制度。2024年起,各大企业开始积极响应相关政策,纷纷开展数据资源入表行动。数据资源入表不仅有利于显化数据资源价值,提升企业数据资产意识,更是提升企业新质生产力的必然选择。在数据资源入表的初期探索阶段,企业面临场景选择、产权归属、成本核算、数据资产评估等实践难点,亟需从已成功入表的案例中总结提炼可复制、可推广的经验。本文以2024年山东省首批数据资产入表的山东高速集团为例,介绍数据资产入表相关工作的关键要点和成效,对其他企业推进入表工作,开展数据资源利用,激活数据价值,带来一定的实践借鉴和启发意义。

The Party Central Committee and the State Council attach great importance to digital economic development,and the major committees have successively issued relevant policies and systems for activating data elements.Since 2024,major enterprises have begun to actively respond to relevant policies and have launched data resource entry actions.The entry of data resources into financial reports is not only conducive to manifesting the value of data resources and enhancing the awareness of enterprise data assets,but also an inevitable choice to enhance the new quality productivity of enterprises.In the initial exploration stage of data resource entry,enterprises are faced with practical difficulties such as scenario selection,property ownership,cost accounting,and data asset evaluation.It is urgent to summarize and refine replicable and generalizable experiences from the cases that have been successfully entered into the table.Taking Shandong Hi-Speed Group Co.,Ltd.,the first batch of data assets to be listed in Shandong Province in 2024,as an example,this article introduces the key points and effectiveness of the work related to the entry of data assets,and promotes the entry of other enterprises to carry out the use of data resources,activate the value of data,and bring certain practical reference and inspiration significance.