数据资产入表案例扩容 为产业规范提供更多“参考答案”

Group 1 - The recent unified examination for data asset accounting and data transaction professionals saw a record number of participants, reflecting the market's urgent demand for specialized talent and the increasing requirements for the standardization and professionalism of data asset accounting by enterprises [1][2] - The implementation of the "Interim Provisions on Accounting Treatment of Enterprise Data Resources" starting January 1, 2024, is driving companies to explore data asset applications, aiming to fully realize the value of data assets [2][3] - Companies are increasingly innovating in data asset applications, as seen in the case of Meinian Health Industry Holdings, which is actively promoting data resource accounting to enhance its capabilities in data management and application [2][3] Group 2 - A shift from initial diverse explorations of data asset accounting to standardized operations is occurring as more companies engage in data asset accounting practices [2][3] - The first disclosures of data asset accounting information by A-share listed companies were simplistic, but recent reports show detailed explanations of amortization methods and a more comprehensive accounting treatment and disclosure system [3] - The growing demand for standardized data asset accounting is leading to an upgrade across the related industry chain, with a new ecosystem for training, examination, and certification of professionals emerging [4][5] Group 3 - Companies are focusing on enhancing data asset quality through technological innovations, as demonstrated by Beijing Sanyuan Gene Pharmaceutical, which has established a comprehensive equipment management system to improve operational efficiency [2][3] - The increasing specialization in data asset accounting is creating a market for related products and services, with many companies positioning themselves to seize market opportunities [4][5] - The standardization and acceleration of data asset evaluation and accounting processes will contribute to a more transparent and trustworthy data market, promoting the adoption of data-driven business models across various industries [6]