数据资产入表的探讨与思考

Discussion and thinking on data assets into the table

数据资产入表,是当前数据资产发展的重要趋势和发展方向,随着国家相关政策的发布和实施,各行各业的企业都着手数据资产入表相关工作。数据资产入表,会给企业发展带来很多益处,但因数据资产入表工作当前处于初期阶段,相关政策和制度文件不够完善,实际在操作过程中又面临很大的挑战。通过评估机构、会计师事务所、数据交易所等专业机构对特定场景下的数据资产入表的探索,当前阶段,数据资产入表工作也已取得了一定的成绩,但同时也看到了一些乱象,因此下一步相关部门仍需进一步明确数据资产入表规范,为数据资产入表做好全方位的配套措施。

The entry of data assets into the table is an important trend and direction in the current development of data assets.With the release and implementation of relevant national policies,enterprises in all walks of life have begun to work related to the data assets into the table.The entry of data assets into the table will bring a lot of benefits to the development of enterprises.However,because the entry of data assets into the table is in the early stage,relevant policies and system documents are not perfect,and they face great challenges in the actu⁃al operation process.Through appraisal institutions,accounting firms,data exchange and other professional institutions for specific scenarios of data assets into the table,the current stage,data assets into the table work has obtained certain achievements,but at the same time also saw some mess,so the relevant departments still need to further clear data assets into the table specification,data assets into the table for a full range of supporting measures.