数据资产运营:政府部门与市场机构的探索——从数据资产入表谈起

The Integrating Data Assets and the Balance Sheet:A Review of Government Departments and Market Entities

随着《企业数据资源相关会计处理暂行规定》落地施行,数据资产得以实现入表。政府部门和市场机构都在积极探索进一步发展数据产业,盘活数据资产。基于此,本文探究数据资产入表的会计处理及合规要点,并基于现有实践梳理数据资产入表的实操要点。本文认为数据资产入表实操性强,市场认可度高,对于更好发挥数据要素赋能实体经济的功能有较大意义,并提供相应建议。

With the implementation of the“Interim Provisions on Accounting Treatment Related to Enterprise Data Resources”,data assets have been integrated into the balance sheet.Government departments and market participants have been actively exploring the development of the data industry and the revitalization of data assets.This paper examines existing accounting practices and key compliance aspects that need to be addressed in this effort.The paper concludes this effort is highly feasible and will be widely accepted by the market.This is also seen as having great significance in better exerting the multiplier effect of data elements and empowering the economy.